2019 (1) TMI 424

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....te. 2. Briefly stated, the assessee is engaged in the manufacture of Parts of Motor Vehicles falling under Chapter Heading 8409 99 41, 8708 99 00 and other Articles of Aluminium falling under Chapter Heading 7616 99 00 of the Central Excise Tariff Act, 1985 and avails CENVAT Credit of duty paid on inputs, capital goods and various input services. 3. Three Show Cause Notices dated 16.12.2009, 25.01.2010 and 01.07.2010 were issued to the assessee proposing to recover the wrongly availed input service tax credit availed on the certain services alleging that the same were not eligible input services for the availment of CENVAT Credit. The above proposals in the above Show Cause Notices came to be confirmed by the adjudicating authority vi....

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.....1 Per contra, Ld. Advocate for the assessee submitted that the entire issue related to the period prior to 01.04.2011 when the definition of "input service" had a wide ambit. He also stated that the eligibility of Credit in respect of each one of the impugned services were settled by a plethora of decisions of various Benches of the CESTAT and thus the same were no more res integra. 6.2 With regard to Auction Service, Ld. Advocate submitted that the same was used to clear the scrap of the factory as the same is indispensable to g et manufacturing place and place for storing finished goods, free of scrap. He therefore submitted that the denial of Credit on the above service was unjustified. 6.3 Ld. Advocate submitted that Courier Serv....

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....t customer places and also for business promotion activities; that the same was integrally connected to their business and that therefore, the denial of Credit on this count was unjustified as well. 6.8 Ld. Advocate further submitted that the services pertaining to AMC Laptop, Weigh Bridge, ERP Software were used to maintain the hardware, equipment and infrastructure facility at the company without which the company cannot perform its operations. He therefore submitted that the said services having nexus with their manufacturing activity, are eligible for Credit of service tax on them. 6.9 Ld. Advocate submitted that above issues relating to Auction Service, Courier Service, Information Technology Service, Photography Service, Rent-a-....