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2014 (7) TMI 1082 - AT - Service TaxCENVAT Credit - cargo handling services, advertising agency service/sale of space or time for advertisement, business auxiliary service/business support service, management maintenance or repairs service for maintenance and repair of plant and machinery, general insurance services, manpower recruitment and supply agency services, technical testing and analysis service and scientific or technical consultancy services and in respect of C & F Agent’s service - Held that:- Services like advertisement or sales promotion, repair and maintenance, quality control, recruitment are specifically covered within the inclusive portion of the definition of input service. However, while the C & F agency service would be covered by the main definition clause - “services used by the manufacturer in or in relation to clearance of the final product from the place of removal” for the period upto 31-3-2008, during the period w.e.f. 1-4-2008, the C & F agency service for clearance of the goods “from the place of removal” would not be covered by the definition of ‘input service’, when by amendment to Rule 2(l), the scope of clearance related services for the purpose of Cenvat credit has been restricted to the services availed upto “the place of removal”, we are of prima facie view that the C & F services availed “from the place of removal” would neither be covered by the main definition part of the definition of ‘input service’ nor by the inclusive part of the definition. As regards the cargo handling service, it has been explained by the appellant that this service, is required for handling the cement manufactured by them at the factory’s railway siding and at various depots and the same is an important input for them. In our view, this service would be covered by the expression - “activities relating to business” in the inclusive portion of the definition. Similarly, general insurance service for insurance of plant and machinery is also an activity integrally connected with the manufacturing business. Appellant would be eligible for Cenvat credit in respect of cargo handling services, advertising agency service/sale of space or time for advertisement, business auxiliary service/business support service, management maintenance or repairs service for maintenance and repair of plant and machinery, general insurance services, manpower recruitment and supply agency services, technical testing and analysis service and scientific or technical consultancy services and in respect of C & F Agent’s service upto 31-3-2008. - Conditional stay granted.
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