TaxTMI 
TaxTMI 
2015 (9) TMI 1570
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....us inputs and input services and avails Cenvat credit of Central Excise duty and service tax paid thereon. Since, the goods manufactured by the respondent are exported to the outside countries, there were no scope for payment of any duty on the finished product, and accordingly, the respondent during the disputed period had filed the refund application in terms of Rule 5 of the Cenvat Credit Rules, 2004. The refund application was rejected by the original authority on the ground that the disputed services are not confirming to the definition of 'Input Service' contained in Rule 2(l) ibid and also there is no nexus between the disputed services with the goods manufactured by the respondent. In appeal, the Commissioner (Appeals) vide the impu....
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....mination. Quality Control Services are covered under inclusive part of 'Input Service' definition as per Rule 2(l) of the CCR, 2004. Allowed 2 Clearing and Forwarding Agent's Service Clearing & Forwarding agent plays in the promotion of sales by storing the goods, transportation up to the place of removal and supplying the same to the customers, thereby promoting the sales. Moreover, this service is also used by the Appellant for inward transportation of Inputs which are essential for manufacturing of finished goods. Inward Transportation of Input and outward transportation up to the place of removal services are covered under inclusive part of 'Input Service' definition as per Rule 2(l) of the CCR, 2004. ....
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....at the wear and tear during the transit is minimised. Any damage to the finished goods in transit could result in rejection by buyer, leading to losses to the Company. Allowed 8 Security Agency's Services This service pertains to security personnel services procured from some outsourced agencies to safeguard the building, plant and machinery, tools, equipments, raw materials, finished goods etc. which are necessary and integral to manufacturing. Security Services are covered under inclusive part of 'Input Service' definition as per Rule 2(l) of the CCR, 2004. Allowed Chart - II CORRELATION OF INPUT SERVICES OCTOBER, 2011 - DECEMBER, 2011 S. No. Name of Service Nature of Service ....
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....of Input and outward transportation up to the place of removal services are covered under inclusive part of 'Input Service' definition as per Rule 2(l) of the CCR, 2004. Allowed 4 Consulting Engineer Services This service is related to verification and review of quality parameters and adherence thereto while manufacturing the finished products. Quality Control Services are covered under inclusive part of 'Input Service' definition as per Rule 2(l) of the CCR, 2004. Allowed 5 Erection, Commissioning or Installation Services This includes services used in relation to repairs, installation/fabrication of sheds and other similar work in the factory. Repair, Renovation services in relation to factory are....