2019 (1) TMI 1498

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....he present case is that whether the appellant is entitled for Cenvat Credit in respect of various input services namely maintenance of computer, upgrade in software, Training on enhancement, calibration services, testing of security cameras/power supplies & cabling, maintenance of server services, Testing, Inspection and Analysis services, maintenance of website charges, Office maintenance charges....

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.... Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order 4. I have carefully considered the submissions made by both the sides and perused the records, I find that all the services on which the credit was disputed were used by the appellant in relation to the manufacture of final product. The service of maintenance of computer is essential for the overall....

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....rein the goods were packed, repairing of electricity motor used for production purpose, repair and maintenance of crane which is used for loading and unloading of the goods within the factory premises, maintenance of Air Conditioner installed in the plant. All the services are essential services for running manufacturing operations. Therefore, there is no reason to deny the Cenvat Credit. As regar....