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2018 (5) TMI 1290 - CESTAT BANGALORECENVAT credit - various input services - Event Management services - Credit Card Charges for MD - Repair and Maintenance of Vehicle - miscellaneous services - Medi-claim insurance - membership of club - survey conducted for projects of land - Security at residence of CMD/JMD - Outdoor Catering Service - Execution of work at the factory - denial on account of nexus. Event Management services - Credit Card Charges for MD - Repair and Maintenance of Vehicle - miscellaneous services - Held that: - Event Management, Credit Card Charges for MD, Repair and Maintenance of Vehicle and miscellaneous services have already been held to be 'input service' in many cases and therefore these services are 'input services' - credit allowed. Medi-claim insurance - membership of club - survey conducted for projects of land - Held that: - they fall in the definition of 'input service' in view of the various decisions - reliance placed in the case of M/s. Murugappa Morgan Thermal Ceramics Ltd. Versus Commissioner of Central Excise, Chennai-III [2016 (4) TMI 370 - CESTAT CHENNAI] - credit allowed. Security at residence of CMD/JMD - Held that: - the same do not fall in the definition of 'input service' and therefore, the cenvat credit on security at residence of CMD/JMD rejected - credit not allowed. Outdoor Catering Service - Held that: - it is post 01.04.2011 and as per the Larger Bench decision in the case of Wipro Ltd. [2018 (4) TMI 149 - CESTAT BANGALORE], Larger Bench has held that Outdoor Catering Service is not eligible for cenvat credit post amendment dated 01.04.2011 vide Notification No. 3/2011 dated 01.03.2011 - the cenvat credit on Outdoor Catering post 01.04.2011 not allowed. Execution of work at the factory - Held that: - there is no allegation in the show-cause notice proposing to deny the cenvat credit on this service, the amount with regard to this service is merely included in the computation amount. Further, there is no finding by the original authority on this service. Therefore, the finding by the Commissioner is beyond the show-cause notice and the Order-in-Original and therefore not sustainable in law - credit allowed. Appeal allowed in part.
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