TaxTMI 
TaxTMI 
2025 (10) TMI 113
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....essional Charges for Patents, 5.Renting of Immovable Property, 6.Man Power Recruitment / Supply Agency Services, 7.Technical Testing Service, B.Air Travel Agent Service, 9.Courier Service, 10.Software Development, 11. Legal Consultancy Service, 12.Information Technology Software Service, 13.Packaging Service, 14. Erection, Commissioning or Installation Service, 15.Security Agency Service, 16.Business Auxiliary Service, 17.Scientific or Technical Consultancy Service, 18.Commercial Training Coaching or Technical Service, 19.Consultancy Services, 20. Facsimile services, 21. Banking & Financial Services 22.Cable operators, 23. Chartered Accountants, 24 Accommodation Services, 25.Convention Services, 26.Share Transfer Agent, 27.Membership service, 28. Insurance service, 29.Stock Exchange service, 30.Sponsorship service, 31.AMC Services, 32. Reverse Auction Services, 33. Civil Works Services, 34. Designing & Printing Services, 35. Finance Lease Service, 36. Work contract Service, 37.Cargo Handling Service, 38. Company Secretary service, 39. Directors sitting Fees 40. Rail Travel Agency service, 41. Generator Hiring Service, 42. Actuarial Valuation service, 43. Cleaning service and 44. Fo....
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....3.2022, in appellants own case. The Ld. Counsel submitted a Table showing the nature of service for which credit is denied in the impugned order and giving the Final Order of this Tribunal whereby the credits pertaining to the said services has been allowed. The same is reproduced below. S. No. Nature of service Reason for disallowance of credit as in OIO Appellant's submission Purpose Covered decisions 1 Repairs and Maintenance (or) Annual Maintenace contract Repair services in respect of factory building or office building alone is covered in the definition. (Page 60) It is an inclusive definition. It is covered under the expression "any service used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final products and clearance of final products upto the place of removal" Annual maintenance for Computer/AC and other office equipment Final Order No. 40851/2024 dt 11.07.2024 in Appeal No.E/41856/2015 of the appellant 2 Advertising Agency Services Only advertisement of final produc....
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....cientific or technical consultancy service These services are not covered in the definition. (Page 63) Covered by the main part of the definition reproduced in (1) above. Utilised these services for R& D purposes for development of new products/processes for mfr of final products 8 Commercial coaching or training Not used in or in relation to manufacture. (Page 63) Used in or in relation to manufacture only. Technical training to employees for proper execution of work 9 Professional Consultancy service, including Legal consultancy, CA Services, Comp Sec services These services are not covered in the definition (Page 63) Covered by the main part of the definition reproduced in (1) above. For finalizing tender documents 10 Fascimile service These services are not covered in the definition. (Page 67) Covered by the main part of the definition reproduced in (1) above. Similar to telecommunication services for using fax line 11 Banking and financial services Not used in o....
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....epairs and renovation of factory or office is entitled for credit 19 Designing and printing These services are not covered in the definition. (Page 65) Covered by the main part of the definition reproduced in (1) above. Covered by earlier order of the Tribunal. Printing of tender docs/house journals/annual reports etc., 20 Finance lease charges These services are not covered in the definition. (Page 66) Covered by the main part of the definition reproduced in (1) above. Covered by earlier order of the Tribunal. Purchase of computers/printers/on finance lease. Similar to banking and financial services. 21 GTA Services No evidence to prove it is for transportation (Page 66) Covered by the definition Inward and outward transportation of manufactured goods upto the place of removal Final Order No. 40851/2024 dt 11.07.2024 in Appeal No. E/41856/2015 of the appellant 22 Sponsorship Services, Cargo Handling Services/CHA services Not proved with document as to how it is....
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....ant, the Cost Centres which are registered as input service distributors have to file periodical returns declaring the credit availed by them. These ISDs are subject to verification and audit by the jurisdictional authorities. There has been no dispute raised against these Cost Centres (ISDs) alleging that they have availed ineligible credit. 20. The department has sought to deny the credit at the end of the manufacturing unit which has availed the distributed credit. There is no allegation that the provisions of Rule 7 of Cenvat Credit Rules 2004 for distribution of credit has not been complied. The show cause notice is very vague in alleging that the appellant has not established that the credit is utilized for manufacturing activity. 21. When there is no dispute raised by the jurisdictional authorities against the input service distribution centres for availing the credit and distributing the same, the department cannot deny the credit at the end of the manufacturing unit on very vague allegations. The show cause notice does not make any specific allegation with respect to particular input service. 22. In the appellant's own case for a different pe....