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2018 (7) TMI 914 - AT - Central ExciseCENVAT Credit - various input services - Group Health Insurance - Convention Service - Construction Service - Air-conditioner maintenance service - rent-a-cab service - Held that:- The Tribunal as well as High Courts have held in a number of decisions that services like Group Health Insurance, Convention Service, Construction Service, Air-conditioner maintenance service and rent-a-cab service are eligible for credit prior to 1.4.2011 - the credit availed on this input service for the period prior to 1.4.2011 are eligible for credit as per the definition of input service as it stood prior to 1.4.2011 - credit allowed. Group health insurance - Held that:- Since the appellant has more than 600 employees, it is mandatory for them to take insurance coverage for their employees. The exclusion clause in the definition of input service excludes such kind of insurance which is taken for an employee during the leave travel allowance and it does not blanketly exclude all insurance service - Though the Tribunal in the case of Hindustan Petroleum Corporation [2018 (3) TMI 239 - CESTAT MUMBAI] has taken a view that medical insurance service is not eligible for credit, the said decision is not applicable to the facts of the present case for the reason that in the said case the insurance was taken for security agency i.e. CISF, who is not a direct employee of the assessee - credit allowed. Rent-a-cab service - Held that:- The ld. counsel has submitted that the said services are not used for activities relating to manufacture - demand upheld alongwith interest and penalties. Commercial construction service for the purposes of modernization and renovation of the factory and office premises - Held that:- Appellant says that the appellant would be able to furnish documents to establish the same - matter remanded to verify the issue. Commercial construction services which have been availed prior to 1.4.2011 - Held that:- The credit is allowed on this service. coating service (job work) - Held that:- Notification No.25/2012 dated 20.6.2012 came into force with effect from1.7.2012 which exempted service tax on such processing work done by the job worker. The authorities below have relied upon this notification to disallow the input service tax credit - however, these services have been availed prior to 1.7.2012 and therefore the disallowance of credit by the authorities below relying upon the notification is incorrect and unjustified - credit allowed. Air-conditioner maintenance service - Held that:- The Tribunal in the case of Sarita Handa Exports (P) Ltd. [2016 (7) TMI 554 - CESTAT CHANDIGARH] has held that credit is eligible for services availed for maintenance of air-conditioner. Further, the inclusive part of the definition of input service mentions that the services availed for repair and maintenance is eligible for credit - credit allowed. Appeal allowed in part and part matter on remand.
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