2017 (6) TMI 1100

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.... credit availed on canteen service, repair and maintenance, labour charges - job worker, clearing and forwarding agency service, commercial coaching and training service, management consultancy fees. The Commissioner had also confirmed demand of interest as per Section 11AB of the Central Excise Act and penalty under Rule 15 of CENVAT Credit Rules (CCR), 2004. 2. Briefly the facts of the case are that the appellants are engaged in manufacture and clearance of single and multistage chemical process pumps, horizontal split casting pumps, moulding patterns and pump parts for centrifugal pumps, etc., falling under Chapter 8413 7091, 8413 7092 and 8413 9120 of Central Excise Tariff Act, 1985. The original authority vide the impugned order dem....

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....s, as all these above services are used directly or indirectly in relation to the manufacture of final product. If those services are used directly or indirectly in relation to manufacture, then each and every service consumed by the business entity to run the business is required for the production and hence, credit should have been allowed in all these services. Learned counsel relied upon the decision rendered in the case of CCE Vs. Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bom.) wherein it has been held that once the input service is used in the business of manufacture, then the credit will be allowed whether the input service is received prior to production or during the production or post-production of the goods. Hence ther....

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....n or in relation to the manufacture of final product. 6. After considering the submissions of both the parties and perusal of the material on record and the various judgments cited by the learned CA for the appellant, I am of the view that appellant is entitled to CENVAT credit on canteen service, repair and maintenance, labour charges job worker, clearing and forwarding agency service, commercial coaching and training service as they are directly related to the business of the appellant. But as far as CENVAT credit on Management Consultancy Fee is concerned, the appellant has produced before me the Management Service Agreement as well as invoices and TR-6 challans showing the payment made towards Management Consultancy Fee but these doc....