2018 (4) TMI 948

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Judicial) Appearance Shri Sanjay Dwivedi, Advocate for Appellant Shri H.M. Dixit, Asstt. Commr. (A.R) for respondent The issue involved is whether the appellant, being manufacturer of excisable goods is entitled for Cenvat credit in respect of Corporate service, professional fees paid for conducting e-auction, ambulance service, medical treatment, health check up of the employees, ci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w material, required by appellant for the manufacture of final product. The services of e-auction is covered under the head of 'procurement of input' service which is in inclusive clause of the definition. As regard the other services viz. ambulance service, medical treatment, health check of the employee, these services are under statutory obligation of the appellant therefore it is essential to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ully considered the submissions made by both sides and perused the records. 5. I find that limited issue to be decided is that whether the services namely Corporate service, professional fees paid for conducting e-auction for purchase of raw material, ambulance service, medical treatment, health check up of the employees are eligible input service in terms of Rule 2(l) of Cenvat Credit Rules, 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduct. Therefore there is no doubt that all these service are essential services for running a factory. As regard the e-auction service, as per the fact, e-auction services was used for purchase of raw material. As per the definition of input service in the inclusion clause 'procurement of input' is one of the service mentioned therein therefore e-auction service which is used for procurement of t....