TaxTMI 
TaxTMI 
2019 (4) TMI 927
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....e not input services under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the proceedings were initiated against the assessee by issuance of show cause notice. The adjudicating authority allowed the credit on certain input services and disallowed on certain input services. Therefore, both sides are in appeal. 3. Heard the parties and considered the submissions. 4. As the various services are involved in the matter, therefore, all services are discussed separately. Repair of vehicles- 5. These services are used in relation to providing free after sale service to customers of the two wheelers. The dealers provide these services to the customers and bills them to the assessee. The adjudicating authority has de....
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....ntitled to avail credit. With regard to the international telecommunication network, and interpreter of Japanese language, we find that the said services are required for availing technical assistance from the Japanese engineer otherwise the assessee is not able to understand conversion made between them and Japanese technician. In that circumstance, we hold that the assessee has correctly availed the credit on these services. Event Management Services - 9. The said service has been availed by the assessee to promote sales and to launch new models of their products. The credit sought to be denied on the ground that the participants are already Honda bike owners and are taking part of the thrill and excite....
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....the cars provided by the assessee to the senior officials, who have not contributed to the manufacturing activity of the assessee. Therefore, they are not entitled to avail credit. 14. We find that the senior officials are engaged in the activity of manufacturing of the assessee and sale promotion thereof. In fact, these official have been provided the car in terms of their employment agreement and these employees are engaged in the purchase and sale of the inputs/final goods of the assessee. Therefore, these services are input services and the assessee is entitled to avail credit thereof. Work Contract Service- 15. The said service has been used for repair of building and machine by the assessee. The Ld. Co....
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....rvices used by the senior officials of Honda, Japan who visit the company for legitimate business purposes and rest houses are taken on lease for their stay. Therefore the services used by the assessee for the purpose of sales promotion, customer support, directly qualify as input service and we hold that the assessee is entitled to avail credit on these input services. Convention Services- 20. These services availed by the assessee from Confederation of Indian Industry for conducting a seminar IT professionals in various aspects of manufacturing of the final products. The ld. Commissioner has held that conventions arranged for business like, dealer meet, training of masons in using material of the company are provided bey....
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....ent etc. are directly or indirectly in relation to manufacture of final products. Therefore, we hold that the Commissioner has rightly allowed the credit to the assessee. CHA Services for export- 26. The said service has been used by the assessee for export of the goods. The ground taken by the Revenue is that the service has been used for transportation of goods from assessee's premises to port and for movement of inputs/capital goods, therefore, no nexus with the manufacturing of final products. 27. We find that CHA service has been availed upto port of export and any service availed upto place of removal i.e. port of export (in case of export) is entitled as input service. Therefore, we do not find any infirmity in t....
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....or filing the appeal stated that there is no nexus with manufacturing of the final products of the assessee. 33. We hold that the said service used for advertising and sales promotion which is directly covered within the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. Therefore the Commissioner has rightly allowed the credit to the assessee. Legal Consultancy Service- 34. The said service has been availed by the assessee in relation to queries on company law and environmental law. The case of the Revenue is that this service has no nexus with manufacturing activity of the assessee. 35. We find that the assessee has availed the legal consultancy service from the legal consultant in relation to company la....