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2016 (8) TMI 308 - AT - Service TaxDenial of Cenvat credit - Commercial and industrial construction service, works contract service and architect service - Services used to bring immovable property - Held that:- The land and the factory were required directly and in any event indirectly in or in relation to the manufacture of the final product and for the clearance thereof up to the place of removal - by following the decision of Hon'ble High Court of Punjab & Haryana in the case of Bellosonica Auto Components India Pvt. Ltd. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT], the credit is allowed. Denial of Cenvat credit - Event Management services - Services used for sale promotion event - Held that:- the arguments of the Commissioner that since the participants of the race already owners of bike, it cannot be considered as sale promotion event is absurd to say the least. The event is witnessed by number of people and therefore is clearly sale promotion exercise which is squarely covered within the definition of input service. Therefore, the credit is allowed. Denial of Cenvat credit - Medical insurance and life insurance service - Held that:- in terms of the decision of Hon'ble Karnataka High Court in the case of CCE, Bangalore-III, Commissionerate vs Sanzen Toyotetsu India (P) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT ], so long as the insurance is in terms of section 38 of ESI Act the credit of the service tax paid is allowed. Denial of Cenvat credit - Supply of tangible goods - Cars used by the employees who were not involved in the manufacturing of goods - Held that:- the exact nature of use of the cars and purpose for which they have been used has not been examined and certain bald statements have been made by both sides in respect of such use. Therefore, to determine the exact use, the matter is remanded to the original authority for determination of the facts and re-adjudication. Denial of Cenvat credit - Business support service - data entry service used for host of activities which may not be related to the manufacture - Held that:- the accounting is specifically covered within the definition of input service and therefore the credit on business support service of data entry availed is allowed. Denial of Cenvat credit - Manpower recruitment or supply agency service - Service availed for hiring the drivers used by the directors for personal consumption - Held that:- the issue is squarely covered by the decision of Tribunal in the case of Utopia India Pvt. Ltd. vs CST, Bangalore [2011 (2) TMI 586 - CESTAT, BANGALORE] and Brakes India Ltd. vs CCE, Mysore [2010 (1) TMI 301 - CESTAT, BANGALORE]. It is found that the impugned order does not record any evidence or finding to the effect that the directors and also the employees who used the said services were not involved directly or indirectly in the manufacturing activity, therefore, the demand on this count is not sustainable and the same is set aside. Denial of Cenvat credit - Renting of immovable property - storage of goods required for providing output service of commercial use of exploitation of event service - Held that:- it is not in dispute that the said service has not been availed in respect of manufacture of goods at Manesar and this is only an alternate argument which is not examined at the lower level. Therefore, the demand is set aside and the matter is remanded back. Denial of Cenvat credit - Photography services - taking pictures of manufactured products for use of advertisement and R&D - Held that:- the services are clearly used for development and improvement of manufactured products and therefore the credit of the same is admissible. Denial of Cenvat credit - Hotels, inns, club or guest house services - Held that:- the assertion of the appellants that the said service are used for stay of employees when they are travelling for the purposes of sales promotion has not been challenged and therefore the credit of the same cannot be denied as the activity of sale promotion falls within the definition of input service. Denial of Cenvat credit - Manpower recruitment or supply service - Appellant contended that the entire amount of credit was reversed, therefore, no demand should be confirmed - Held that:- this fact needs verification, therefore, the impugned order is set aside and the matter remanded back. - Appeal disposed of
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