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2016 (9) TMI 538 - AT - Service TaxCenvat credit - Service Tax paid on input services - Commissioning and installation service - Held that:- the said services are employed only to install the final product at the premises of the customer and only upon such installation, the final product would become operational and purpose of manufacture would fructify. Therefore, the appellant cannot be faulted with and the order of the Learned Additional Commissioner in appellant's own case whereby the learned adjudicating authority has allowed the credit on Commissioning and installation services also strengthens their case. Cenvat credit - Housekeeping services - Held that:- it is found that the said services are employed by the appellants only in compliance of Environmental laws and in particular the Factories Act, 1948, and when money is spent for the purposes of maintaining the factory premises clean and tidy, and the same is includible in the value of the final product, following the decision of the Hon'ble Madras High Court in the case of C.Ex & ST, LTU Chennai Vs Rane TRW Steering Systems [2015 (4) TMI 704 - MADRAS HIGH COURT] as well as decision in the case of Hinduja Foundries Ltd. Vs CCE, Chennai-I [2016 (4) TMI 326 - CESTAT CHENNAI], I hold that credit of Service Tax paid on such services cannot be denied. Cenvat credit - Air travel services - Held that:- when it is not in dispute that the said services were employed only for the company's executives to travel to achieve the business objective and the same has not been used for the employee's personal needs, credit of Service Tax paid on such services cannot be denied in view of the decision in the cases of Arkema Paroxides India Pvt Ltd. Vs CCE, Pondicherry [2016 (9) TMI 435 - CESTAT CHENNAI], Goodluck Steel Tubes Ltd. Vs Commissioner of C.Ex, Noida [2014 (1) TMI 37 - CESTAT NEW DELHI] and Innovasynth Technologies (I) Ltd. Vs CCE, Raigad [2015 (3) TMI 127 - CESTAT MUMBAI]. Cenvat credit - Rent-a-cab service - services employed only for the employees to travel to the customer's site in order to install the goods and without such installation, the product cannot be functional and such services are not used for the personal consumption of the employees - Held that:- the nature of the business of the appellants is such that employees need to travel to the customer's site to install the products and only on such installation the products would become operational. The very purpose of manufacture of such products is only to benefit the customer for whom it is made and that being the case, cab operator's services used for the transport of employees to the customer's site is an integral part to the manufacture of the final products and credit on the same cannot be denied. Therefore, by respectfully following the ratio laid down by the Hon'ble High Courts as mentioned above, I allow the assessees appeal in respect of Cenvat credit on input services, such as, commissioning and installation, housekeeping services, air travel services and rent-a-cab services. The penalty is also set aside. - Decided in favour of appellant
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