TMI Blog2014 (6) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the appellant had not been able to establish that the entire credit pertained to repairing of road inside the factory premises. Appellant had now produced copy of Certificate dated 06/12/2012, issued by the service provider - M/s Patel Engineers - to the effect that only internal roads of the appellant’s factory were repaired by them against appellants Work Order No. 8001005DO080400002/L dated 17/04/2008. As these papers were not produced before the adjudicating authority, therefore, the issue requires to be examined afresh to ascertain the factual position. - Decided in favour of assessee. Whether CENVAT Credit of service tax paid by the appellant on maintenance and repair of the security vehicle used within the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, is a large scale unit, spread over an area of about ten square kilometers and engaged in manufacture of Linear Alkyl Benzene (LAB) falling under Chapter 38 of the Central Excise Tariff Act, 1985. There are internal roads within the factory premises for proper functioning of the manufacturing unit. The appellant got the internal roads repaired through contractors from time to time on payment of service tax. The appellant also availed security services from Security Agency on payment of service tax to ensure security of the manufacturing unit. In the case of Security Services, the appellant had provided a vehicle to the Security Agency for exclusive use of the security personnel for taking rounds of the factory within the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products indirectly. He argued that when credit of service tax paid on security services is allowed by the Revenue, there is no justification to deny the credit in question relating to security services. (iii) In fact no service tax should have been paid on petrol expenses. However, when the same is charged, recovered from the appellant and deposited to the Govt., CENVAT Credit is required to be allowed. (iv) He argued that the demand of service tax was, otherwise, time barred, as extended period of time limitation could not be invoked. In this case the appellant had taken the credit under the bona fide impression that the service provider charged the service tax in the invoices, appellant made payment against the invoices, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that the impugned Order-in-Appeal, passed by the Commissioner (Appeal), was proper and legal. 5. Heard both sides and perused the records. The issues to be decided are: (i) Whether CENVAT Credit of service tax paid by the appellant on repair of internal roads of the appellant s factory was admissible to the appellant? (ii) Whether CENVAT Credit of service tax paid by the appellant on maintenance and repair of the security vehicle used within the factory premises by the Security Agency was admissible to the appellant? 6 (i) So far as the issue mentioned at Para 5(i) is concerned, I find that the lower appellate authority after going through the relevant invoice and agreement with the service provider, na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Security Agency, for the years 2004 to 2006 evidencing payment of service tax on maintenance repair of the security vehicle and reimbursement of petrol expenses, but there is nothing on record to show that the Security Agency actually carried out any maintenance or repair of the appellant s security vehicle, as repair or maintenance of vehicles is generally undertaken by workshops/ service stations and not by a Security Agency. This aspect also needs detailed examination by the Adjudicating Authority. 7 Accordingly, the appeal is disposed of by way of remand to the original adjudicating authority to decide these issues afresh after affording an opportunity of personal hearing to the appellant to explain their case. (Operative pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
