2018 (4) TMI 948

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....jay 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, civil works. 2. Shri. Sanjay Dwivedi, Ld. ....

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....anufacture 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 run the factory. He submits that the adjudi....

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....des 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, 2004. As per the details of corporate service, it ....

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.... 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 the input is clearly covered under the definition ....