2025 (10) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....movable 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. Forex Service. Hence it appeared that the notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubmitted 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 products is eligible. (Page 60) Advertisement specifically covered in definition. Used for publishing tenders, recruitment notifications, etc., 3 T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 or in relation to manufacture (Page 68) Used in or in relation to manufacture only. Specifically covered in the definition. LC charges, bank guarantee charges, bank charges for bills handlings 12  Cable operator service Cable connection in office (Page 64) Covered by the main part of the definition reproduced in (1) above. Covered by earlier order of the Tribunal. Cable connection in office/conference to remain updated with business news and development which is essential for efficient output 13 Accommodation and convention service Not pertaining to Ranipe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....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 connected. (page 66) Services indirectly related to manufacture and clearance of goods  Sales promotion/business development involves display of banner/booklets in events, import of goods used in manufacture. 23 Reverse Auction, services, Directors Services, Rail Travel Agency, Generator Hiring services, Actuarial Valuation Services, cleaning Services, Forex Services. Not covered in the definition (page 66) Services indirectly related to manufacture and clearance of goods All are connected with the manufacturing of goods. The Ld. Counsel further submitted that department has denied the credit at the end of the manufacturing unit which has availed the distributed credit. However, there is no allegation that the provisions of Rule 7 of CCR 2004 for the distribution of credit has not been complied. Further, there is no dispute raised by the jurisdictional authorities against the input service distribution centres for availing the credit and distributing the same, therefore d....