2011 (1) TMI 1514

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....ate agents services and stock broker services. Lower authorities have issued show-cause notice dt. 15/4/2008 directing the appellant to show cause as to why the said credit availed by them be not denied and demanded on the ground that as per explanation to Rule 2(l)(ii) of the Cenvat Credit Rules, 2004 input service would include any services used by them directly or indirectly in relation to the manufacture of final products and clearance of final products. The appellant contested the show-cause notice on various grounds and one of the grounds that all the services are utilized by them in relation to the business. Adjudicating Authority did not agree with the contentions raised by the appellant, confirmed the demands, imposed penalty and a....

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.... 657 (Bom.)] and more specifically to para 25 and 26. 4.Ld. DR on the other hand would submit that the services which were received by the appellant were in respect of the services rendered for the business programmes in Pune, Jamshedpur and Coimbatore. It is his submission that the said services rendered outside the manufacturing premises cannot be considered as used by them directly or indirectly. He would also submit that the goods manufactured by the appellant are at the factory and hence all the services which were availed by them outside the factory premises cannot be considered as input services and it cannot be taken the credit by the manufacturer. 5.I have considered the submissions made by both sides and perused the records.....

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....d by the Landlord towards rent for letting out the property for marketing offices at few centers such as Coimbatore and Jamshedpur wherein these offices are used for marketing of their products. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service is not admissible. d. Stock Broker Service :- Cenvat credit availed on Service Tax charged by the Service Provider towards operating the DEMAT Account for business purpose with Karvy Stock Broking Ltd. This service is also rendered beyond the place of removal and as such the Cenvat credit availed on this service is not admissible. 7.It can be seen from the above that the services were utilized by the appellant for the purpose o....

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....facturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory, (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, (v) Services used in relation to activities relating to business and outward transportation upto the place of removal. ....