Page 79 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] PRABHAT ZARDA FACTORY (I) PVT. LTD. v. ASSTT. COMMR. OF C. EX., NOIDA 405
clearly correlated the cheque number with the said invoice. Therefore, there is no
reason for any doubt only because of the cross mark put by the appellant on the
invoice. Therefore, the Cenvat credit was denied without any cogent reason. Ac-
cordingly, the impugned order is set aside and appeal is allowed.
(Dictated and pronounced in open Court)
_______
2020 (35) G.S.T.L. 405 (Tri. - All.)
IN THE CESTAT, REGIONAL BENCH, ALLAHABAD
[COURT NO. I]
Ms. Archana Wadhwa, Member (J)
PRABHAT ZARDA FACTORY (I) PVT. LTD.

Versus
ASSTT. COMMR. OF C. EX., NOIDA
Final Order No. A/71522/2019-SM(BR), dated 6-8-2019 in Appeal
No. E/71255/2018-SM
Cenvat credit - Detective services availed for finding out units engaged
in manufacture and sale of assessee’s spurious products being in the nature of
market research and having direct nexus with its business, eligible to input
service credit - Rule 2(l) of Cenvat Credit Rules, 2004. [para 4]
Appeal allowed
REPRESENTED BY : Shri Santosh Kumar Agarwal, Authorised Repre-
sentative, for the Respondent.
[Order]. - After rejecting the request for adjournment, I proceed to de-
cide the appeal itself inasmuch [as] a short issue is involved. Accordingly, I have
heard Learned AR appearing for the Revenue and have gone through the im-
pugned orders.
2. The appellant is engaged in the manufacture of Chewing Tobacco.
They were issued a show cause notice proposing denial of Cenvat credit of Ser-
vice Tax of Rs. 49,349/- in respect of repair and maintenance of lifts. Further the
notice proposed to deny the Cenvat credit of Rs. 3,99,228/- in respect of the ser-
vices given by M/s. BLS Detective Services Pvt. Ltd. for surveying the market
and organizing raids at various premises to detect and prevent marketing of spu-
rious duplicate of their products.
3. Said notice culminated into an order passed by the Original Adjudi-
cating Authority confirming the demand and imposing penalties. On appeal
Commissioner (Appeals) allowed the benefit of Cenvat credit of Rs. 49,349/- in
respect of repair and maintenance of lifts, which were being used by the appel-
lant for movement of the goods. However, he denied the credit relatable to the
detective services received by them. Hence the present appeal.
4. The only issue required to be decided is as to whether the Service
Tax paid by the appellant to M/s. BLS Detective Services Pvt. Ltd. in respect of
the services received by them would be admissible as a credit to the appellant or
not. The said services so received by the appellant were for surveying the market
and pointing out the manufacturer and clearance of the appellant’s spurious
products. Admittedly the said services are in relation to the appellant's business.
GST LAW TIMES  23rd April 2020  199