TaxTMI 
TaxTMI 
2017 (10) TMI 351
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....e appellant. As regard travel agent service she submits that these services are used for booking of tickets for business travel of employees in relation to the provision of output services and such employees are engaged in the business of the company. She submits that the expenditure on account of both the services were booked as business expenditure in the books of the appellant which stand observed in the value of the output service. She submits that the issue is no longer res integara as this Tribunal in various judgments decided the issue of admissibility of Cenvat Credit on the input service in question. She placed reliance on the following judgments: (i) Stanzen Toyotetsu India (P) Ltd. Vs. Commr. of C.Ex., Bangalore-III - 2009 (14) STR 316 (Tri.-Bang.) Upheld by Karnataka High Court Commr. of C.Ex., Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. -2011 (23) STR 444 (Kar.) (ii) Commissioner of C. Ex., Nasik Vs. Cable Corporation of India Ltd. - 2008 (12) S.T.R. 598 (Tri.-Mumbai) (iii) Commissioner of Central Excise, Bangalore-I Vs. Bell Ceramics Ltd. - 2012 (25) STR 428 (Kar.) (iv) Hindalco Industries Ltd. Vs. Commissioner of Central Excise, Belapur - 201....
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....ory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal." From the above definition it is very clear that the input services besides being used in or in relation to the manufacture of final products and clearances of final products from the place of removal includes a plethora of other services such as service used in relation to setting up, modernization, renovation or repairs of factory, premises of provider of input service or an office relating to such factory or premises, advertisement or sales, activities of business, accounting, auditing, financing, recruitment, quality control, training and coaching etc. and therefore its scope is much larger than being, used directly or indirectly in relation to manufacture. The decision cited ....
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....ii) used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal." From the above definition it is very clear that the input services besides being used in or in relation to the manufacture of final products and clearances of final products from the place of removal includes a plethora of other services such as service used in relation to setting up, modernization, renovation or repairs of factory, premises of provider of input service or an office relating to such f....
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....is is so. No evidence has been furnished on behalf of Revenue that the buses were used for any other purpose. The lower authorities have also not rendered a finding to that effect. The clause, in paragraph 10 of the contract supra, pointed out by the Learned Authorized Representative can at best be considered to be a provision for a contingency and, in the absence of any evidence, remains that and nothing else." (v) Sundaram Business Services Ltd.(supra) held that- "5. After hearing both sides, I find that out of seven input services used by appellant-assessee involving a total input service credit amount of Rs. 2,45,219 /-, the ld. Commissioner (Appeals) has allowed the appeal of assessee in respect of the following services:- S.No . Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) (2) (3) 1 Delegate fee 721/- 2 Training Expense 412/- 3 Travel Expenses 10,512/- 4 Insurance Charges 7,448/- Total 19,093/- The LAA rejected the appeal of the assessee on the following inputs services :- S.No. Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) (2) (3) ....