2009 (7) TMI 110

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....) None, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order]. - In this appeal filed by the assessee, the question arises as to whether CENVAT credit is admissible to them in respect of four taxable services, viz. xerox machine maintenance and repairs service, air travel agent service, tourist taxi service and photography service, for the period 2005-06. The lower appell....

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....ervices". It is submitted that the appellant has not successfully discharged this burden. The learned SDR claims support from order No. A/227-230/09/SMB/C-IV, dated 1-6-2009 passed by this Bench in appeal Nos. ST/241-244/08 (Vikram Ispat v. CCE, Raigad). 3. As held by me in the above final order cited by the SDR, any service to be brought within the ambit of the definition of "input service" sh....

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....g regard to occasional use of the machine for photocopying of other administrative and marketing-related papers. I find that this plea was raised in the reply to show-cause notice also and the same was not successfully rebutted in the order-in-original. 4. Air travel agent service and tourist taxi service are claimed to have been used in connection with the travel of the company personnel for b....

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....definition of "input services", the, above services also should be treated as covered by the said definition. These arguments are far from convincing. Any strategy involving the taking of photographs of the process of manufacture or of the manufactured goods and supplying such photographs to prospective buyers is unknown to the trade. The grounds raised by the appellant in this behalf are unconven....