2017 (12) TMI 1080

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Period Aug 2014 to Sep 2014 Oct 2014 to March 15 April 2015 to March 2016 Sr.No. Category of Service Amount Amount Amount 1. Intellecutal Property services (other than copyright) 89,680.00 456,180.00 -- 2. Repairs & Maintenance (Civil work) 2,183.00 11,795.00 61,008.00 3. Membership & Subscription charges 742.00 8,652.00 2,441.00 4. Telephone services 5,206.00 - 24,803.00 5. Insurance Others - 15,022.00 16,266.00 6. Development charges - 4,997.00 - 7. Freight upto destination 7,561.00 1,89,726.00 - 2. Further contention of the assessee-appellant is that in so far as intellectual property service is concerned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is concerned, such charges were relevant for the purpose of business and there cannot be denial of CENVAT credit. Learned Commissioner (Appeals) without appreciating the need of such requirements to business, simply dismissed the contention of appellant. 5. So far as the telephone service and insurance services are concerned, the authority barred the claim on the ground that documentary evidences were not available. The insurance policies were taken only for safeguarding the company's interest against unforeseen calamites. Therefore there should not be dismissal of plea of appellant without bringing out relevant evidence to hold the claim was untenable for which appellant should succeed on such count. 6. So far as the development cha....