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2016 (9) TMI 942 - AT - Service TaxCenvat credit - Structural Fabrication and water proofing - used for repair, replacing and maintaining of plant and building on a regular basis - Held that:- in view of the decisions of Tribunal in the case of Cargill India Pvt. Ltd. vs. CCE & ST, Bangalore - I [2015 (3) TMI 336 - CESTAT BANGALORE] and Triveni Engg. & Industries Ltd. vs. CCE, Meerut I [2015 (7) TMI 546 - CESTAT NEW DELHI], the appellant is entitled to the Cenvat credit on services used in maintenance, repair and replacing of structures of the building. Cenvat credit - Construction service - used in the construction of residential accommodation for employees near factory - the issue is no more res-integra and stands settled in favour of the appellant by the Tribunal in the case of Reliance Industries Ltd. vs. CCE, (LTU) Mumbai [2015 (11) TMI 100 - CESTAT MUMBAI] wherein it was held that such services have been allowed as input services since the residential colonies near the factories to accommodate employees are required for smooth functioning of the factories in remote areas. Moreover such expenses incurred for construction of township for the employees is in relation to the business activities of manufacturing final products. Similar views have been taken by the Hon’ble High Court of Andhra Pradesh in the case of CCE, Hyderabad III vs. ITC Limited [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT] and also by the Tribunal in the case of Ultratech Cement Ltd. vs. CCE, Jaipur II. Therefore, the credit of service tax paid for construction of residential facility is allowed. Cenvat credit - Construciton of road within the factory premsies - roads constructed within the factory premises are used for transportation of inputs, semi-finished and finished goods within the factory - Held that:- the definition of input service covers services used by the manufacturer whether directly or indirectly in relation to the manufacture of final products. In as much as the roads are constructed within the factory premises, they are used for the movement of inputs semi-finished and finished goods within the factory and, hence, are covered within the definition of input service, as has been held by the Tribunal in the case of CCE, Salem vs. ITC Ltd. [2011 (2) TMI 656 - CESTAT, CHENNAI]. Cenvat credit - Outdoor Catering - maintenance of canteen for their employees - Held that:- the issue stands settled in their favour in their own case. Therefore, the credit of service tax on outdoor catering used for canteen meant for the employees, which is a statutory obligation under Factories Act, cannot be denied. Cenvat credit - Rain Water Harvesting - Held that:- it is found that in the State of Rajasthan, it is a statutory obligation to make arrangements for conservation of rain water make water available within the factory. Accordingly, it will be a service used in relation to manufacture and, hence, allowed as an input service. Cenvat credit - Other services - demand of service tax of ₹ 13,904/- has been pressed by Revenue without specifying the service for which it has been availed - Held that:- in as much as the demand is not attributable to any specific service and no specific grounds have been discussed by the authorities below for denying such credit, I find no reasons to sustain the demand and, hence, it is set aside. - Decided in favour of appellant
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