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2019 (5) TMI 251 - CESTAT CHENNAICENVAT Credit - input services - Event Management Services - HELD THAT:- The period involved is prior to 01.04.2011 and during that period, the definition of “input services” had a wide ambit as it included the words “activities relating to business”. It is very much clear that these activities are related to the business of manufacture as the event is for promotion of their finished product - Credit allowed. CENVAT Credit - input services - Housekeeping Services - HELD THAT:- It is indeed necessary for the appellant to keep the premises clean and hygiene. Therefore, credit availed on these services, which is disallowed by the department stating that they do not have any nexus with the manufacturing activity is incorrect - credit allowed. CENVAT Credit - input services - Renting of Immovable Property, which was used for marketing office - HELD THAT:- For availing input services, it is not necessary that the input services have to be availed within the factory itself. Various input services, which are enumerated in the definition are in the nature that they cannot be availed within the factory alone - the credit availed on service tax paid on rent for marketing office, which are used by the appellant for marketing of their finished products is eligible - credit allowed. CENVAT Credit - input services - Business Auxiliary Services - HELD THAT:- It cannot be disputed that the appellant being a factory has to maintain these equipments for ensuring the safety of the premises as well as for the employees working therein - the disallowance of credit on BAS is unjustified and credit is eligible - credit allowed. CENVAT Credit - input services - Brokerage Commission - HELD THAT:- Such officers are essential for marketing of finished products. The service tax paid on Brokerage Commission for real estate brokers is eligible for credit - Credit allowed. CENVAT Credit - input services - Clearing and Forwarding Agency Services - HELD THAT:- This issue is required to be remanded to the adjudicating authority, who is directed to determine the place of removal and then decided the eligibility of credit. CENVAT Credit - input services - Auctioneering Services - HELD THAT:- It is seen that the appellants had availed the services of auctioneers in order to avail the services of Rent-a-Cab Service. Taking note of the fact that the appellant has availed the services as well as paid service tax in respect of such services which were used for the business of manufacture, the credit is eligible. CENVAT Credit - input services - Cleaning services - HELD THAT:- The final products manufactured by the appellant is intended for human consumption. Therefore, the factory, depots as well as marketing offices have to be kept ‘free of pest’. Therefore, the credit availed on these services are eligible for credit - credit allowed. CENVAT Credit - input services - Man-power Supply and Recruitment Services - HELD THAT:- The man-power was used by them for loading and unloading activities at the depots as well as marketing offices. Since the man-power is used for loading and unloading of final products, the disallowance of credit is incorrect - The appellant is eligible for credit on these services. Appeal allowed in part and part matter on remand.
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