TaxTMI 
TaxTMI 
2017 (5) TMI 134
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....tware. Appellant is also a service provider and held centralized registration under Information Technology Software Service. The appellant has developed Tally Software to cater to the management and accounting needs of the industry. Appellants have a manufacturing unit at Bangalore and sales office at various places viz., New Delhi, Chennai, Mumbai and Kolkata. Appellant have used several input services on these sale offices like rent, security, etc., and has availed CENVAT credit of service tax paid based on the invoices issued in the name of sales offices and utilized the same for payment of Central Excise duty at their factory at Bangalore. During the audit, it was observed that the appellant is not eligible to avail CENVAT credit on the....
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....ule 9(2) of CENVAT Credit Rules (CCR), 2004. He also submitted that the CENVAT credit cannot be denied on the ground that the invoices are in the name of sales offices or offices other than the Head Office. In support of his submission, the appellant has relied upon the following decisions: i. CC & CE vs. DNH Spinners: 2009 (16) S.T.R. 418 (T) ii. Modern Petrofils vs. CCE: 2010 (20) STR 627 (T) iii. Manipal Advertising Services Pvt. Ltd. vs. CCE: 2011-TIOL-273-CESTAT-BANG. iv. CCE vs. ITW India Ltd.: 2010 (17) STR 587 (Tri.-Ahmd.) v. Pahwa Chemicals Pvt. Ltd. vs. CCE: 2005 (189) ELT 257 (SC) He also submitted that the entire demand is barred by time because the appellant has been regularly sub....
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....istered with the service tax authorities and the appellant has got centralized service tax registration as per the certificate produced during the hearing and they are not discharging the service tax liability from the manufacturing unit. Further, the learned counsel for the appellant submitted that in the show-cause notice the only allegation for denial of CENVAT credit is that the assessee had availed the credit of service tax based on the invoices not addressed to their manufacturing premises. There is no allegation in the show-cause notice that the input services utilized at the branch office are not the input service as per the definition contained in Rule 2(l) of CCR, 2004. He further submitted that as per Rule 3 of Rules, a manufactu....
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.... the categories of services enumerated after the expression such as in the definition of input service do not relate to any particular clause or category of services, but refers to variety of services used in the business of manufacturing of final products. Similarly in the case of Coca Colca India Pvt. Ltd. vs. CCE: 2009 (15) STR 657 (Bom.), the definition of input services has been given very wide interpretation. " 7. After considering the submissions of both the parties and perusal of the material on record and the judgments cited supra, I find that the department has not disputed the receipt of input services, payment of invoice amount along with service tax to the service provider, manufacture of dutiable final products and clearanc....