2018 (12) TMI 438

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....which credit has been availed on the basis of ISD invoices have been used directly or indirectly in or in relation to manufacture and clearance of final products. She submitted that the details of the services availed and the nexus with the manufacturing activity alongwith the decisions which related to the said services are given in the table below :- S.NO. Services Involved Purpose Covered decisions 1 Air Travel Agent / Rail travel Agent Services Booking tickets for their employees who undergo visit to meeting / trainings / factory visits etc., Arm Embedded Technologies - 2016 (45) STR 133 (Tri Bang); Xlinx India Tech - 2016 (44) STR 635 (Tri Hyd); Mandarika (P) Ltd., - 2015 (39) STR 309 (Tri Del) 2 Cab....

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....business development etc., Xlinx India Tech - 2016 (44) STR 635 (Tri Hyd.) 10 Finance Lease services / Purchase of computers/printers etc., on finance lease for execution of day to day routines. It relates to banking and financial services. Xlinx India Tech - 2016 (44) STR 635 (Tri Hyd.) Stock holding Corp -2015 (39) STR 664 (Tri Mum) 11 Accommodation services Regional operation division booked hotel rooms for the employees who are on official duty in attending meeting/customers etc. Accenture Services (P) Ltd., 2015 (40) STR 719 3. The Ld.AR, Sh.L.Nanda Kumar supported the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to the eligibility of credit on the services show....

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....y Electricals Ltd). In CCE, Pune III vs Zensar Technologies Ltd 2016 (42) STR 570 (Tri. - Mum.) the said services were held to be eligible. These services therefore cannot be said to be for personal consumption. I hold that the credit availed on membership services is eligible. 7. The Ld.Counsel has submitted that the credit for civil works / repairs and maintenance is actually in respect of charges for Annual maintenance contract for xerox machines. She has also produced the invoices relating to such AMC services. It is her case that the repairs and maintenance also include supply of toner and therefore the category of services in the invoices is mentioned as works contract service. Since these are used for repairs and maintenance of xe....