2016 (9) TMI 1468

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....services. The present proceedings are with reference to credit availed by the appellants during the period April 2006 to December 2007 on various input services. These credits were availed on the basis of distribution of credit by their head office or on direct receipt of tax paid documents in their manufacturing unit. The input services involved in these proceedings are testing, handling and commission, mobile phone, machine and maintenance, management consultant, courier service, banking and finance [distributed by their head office], services received directly by insurance of plant and machinery consultancy for fly ash project, R&D services, mobile phone services, municipal solid waste, management etc. 2. We have heard both the sides ....

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....ring activity of the appellant.  We now proceed to examine the admissibility of these services for cenvat credit.        We find that credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C&F agents etc.  Such services have been allowed as input services and are squarely covered by several decisions, some of which are cited below: (i) CCE, Jallandhar vs. Ambika Overseas reported in 2012 (278) E.L.T. 524 (Tri. - Del.) = 2012 (25) S.T.R. 348 (P&H) (ii) Birla Corporation Ltd. vs. CCE, Lucknow reported in 2013 (288) E.L.T. 427 (Tri. Del.) ; (iii) Essar Steel India Ltd. vs....

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.... the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad reported in 2010 (17) S.T.R. 134 (Tri. Ahmd.) where technical   testing and analyses services were sought to be denied in respect of medicine which never reached the market.  However, it was held that the service will be allowable on the ground that all products taken up by the company for R&D may not reach the customer as a commercial product.  We see no reason to take a different view in respect of R&D services of the respondent. 4. Regarding service tax paid on consultancy for fly ash or coal handling, we find that same are relatable to the appellant's main activity in their claim. We also note the credit of these services have been considered and allowed by t....