TaxTMI 
TaxTMI 
2023 (2) TMI 940
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....0/- under Rule 15(3) of Cenvat Credit Rules, 2004. 2. The issue involved herein is whether the appellant, manufacturer of excisable goods viz. 'Miscellaneous Chemicals' is entitled for Cenvat Credit in respect of few services viz. construction work, maintenance of garden, consulting service, transport charges, clearing and forwarding charges, godown charges, professional charges, audit and training fee, legal charges, analytical charges and staff welfare in the light of Rule 2 (l) of Cenvat Credit Rules, 2004? 3. The facts leading to the filing of instant appeal are state in brief as follows. The appellants are engaged in manufacture of excisable goods viz. Miscellaneous Chemicals and are availing the cenvat credit facility under the Cenv....
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.... have been held to be 'input service' under Rule 2(l) ibid by this Tribunal from time to time. In support of his submission learned Chartered Accountant placed reliance on various decisions of this Tribunal. Per contra learned Authorised Representative appearing on behalf of Revenue submits that none of the services in issue are covered in the inclusive part of the definition of input service under Rule 2(l) ibid as they have not been used in or in relation to manufacture of final products and so far as clearing and forwarding charges and godown charges are concerned the appellants have failed to provide complete evidence in this regard and hence they are not eligible to avail credit in respect of these services. In support of his submissio....
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...., certificate of transfer pricing under Income Tax Act, handling of appellants legal matters, drafting, liasoning work, etc. Cenvat credit on these services have been denied on the ground of "no-nexus". There is no dispute that professional service and legal service are one of the important services without which the operation of any establishment cannot be undertaken. These services are also availed for some statutory compliances for which the appellant is under obligation to comply and therefore they are integrally connected with the business activity of the appellant and are covered within the definition of 'input service'. Similarly, the Audit and training also are essential services as it has been brought to my notice that it pertains ....
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....ge which is also essential in order to control the pollution and the appellants are under statutory obligation to maintain the garden in compliance with pollution control laws. Therefore, this service also falls under the category of 'input services' under Rule 2(l). (iv) Consulting Services:- This service has been denied on the ground that it is a type of welfare measure and could not be treated as an 'input services' used in relation to the manufacture and clearance of final product. Learned Counsel submitted that through the consultancy service a study was conducted by the service provider in order to restructure the salaries/pay to meet the present standard pay in the industry. No doubt this service has been carried out in order to ac....