2018 (1) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al has been filed by Hawkins Cookers Ltd. against denial of cenvat credit. 2. Ld. Counsel for the appellants argued that the cenvat credit has been denied for the courier service used by them for despatch of documents. He pointed that in some cases they were using courier service to send their final products to their depots. He argued that no sale at factory gate was taking place and goods were....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cil of India" and some other clubs. He pointed that they are contesting only service availing in respect of the "Advertising Standard Council of India", which is purely business related for the sale of the final products. 4. He further argued that they have more than 200 employees in the factory and consequently as per law they are required to maintain canteen. They are availing credit only in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be in relation to the manufacture of finished goods. I find substantial force in the said argument. In so far as the movement of goods from factory to depot is concerned, the appellants have clarified that depot is the place of removal as the goods are moved from factory only on stock transfer basis and sale takes place only from depot. In these circumstances, the credit of service of courier from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that advertising is related to business permission and therefore would be included in the inclusive part of the service. The cenvat credit of service availed in respect of membership of "Advertising Standard Council of India" is allowed. In respect of other clubs the appellants have not pressed, the demand on that count is upheld. 10. The next issue relates to cenvat credit on input services on....