2018 (1) TMI 343

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....ppeal of Revenue against order-in-appeal no. 56-59/BPS/LTU/MUM/2013 dated 24th April 2013 of Commissioner of Central Excise & Service Tax (Appeals), LTU, Mumbai pertains to availment of CENVAT credit of taxes paid on various input services that were held to be ineligible as not necessary for the manufacture of goods. While the original authority confirmed demand of Rs. 49,39,564 covered by four sh....

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....ission had been made before the first appellate authority in relation to repair and maintenance service and that it is not clear whether security agency service had been made use of at places other than those connected with manufacture and clearance. The use of outdoor catering service at the guesthouse has been questioned. Likewise the use of manpower services at places other than factory has als....

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....ucts 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 relati....

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.... would follow from the observation of the Supreme Court in Kerala State Co-operative Marketing Federation Ltd. and Ors. v. Commissioner of Income-tax - 1998 (5) SCC 48, which is as under : 7. We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Govern....