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2018 (3) TMI 753 - AT - Central ExciseCENVAT credit - various input services - whether cenvat credit on the input services namely hiring of vehicles, auto repairing & maintenance, life/health insurance of staff and CISF personnel, canteen service, catering service, removal of honey comp, disposal of canteen waste, removal of medical waste, maintenance of garden & grass cutting etc. is admissible to the Appellant or otherwise? Held that: - the eligibility to avail cenvat credit on the input services depends on its use in the factory of the manufacturer. All the services are essential for the over-all operation of the petroleum refinery. The petroleum refinery is spreaded in a huge area, which consists of open ground, plants, garden etc. Therefore, all the services are required for up-keep and operation of the petroleum refinery plant. The period involved is 2014-15. W.e.f. 1.4.2011, the definition of input service has undergone a change. By reading the above amended definition, it is observed that certain services have been excluded from the purview of input service w.e.f. 1.4.2011. Amongst those services, the services involved in the present case are catering service (S.No. 43), hotel bill (S.No. 57). These services were consumed by the employees of the Appellant, therefore, the same are not eligible for cenvat credit. The credit on the services mentioned at S.No. 18 - car hiring, S.No. 28 - catering, S. No. 43 - catering, S.No. 53 (details not available), S.No. 57 - hotel bill, is not available to the Appellant. In respect of rest of the services, the credit is admissible. Appeal allowed in part.
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