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2019 (4) TMI 927 - AT - Central ExciseCENVAT Credit - input services - Repair of vehicles - Business Support service - Event Management Services - Cargo Handling service - Supply of Tangible Goods service - Works Contract Service - Hotel, Inn, Guest house, club or campsite service - Real Estate Agent Service - Convention Services - Association Membership Service - Information Technology Software Service - CHA Services for export - Renting of immovable property service - CHA (Import) - Video tape production service - Legal Consultancy Service - Public Relation Service - Company Secretary Service. Repair of vehicles - HELD THAT:- The said service has been used by the assessee for providing free after sale service to customers which is the condition of sale of the assessee. As there is condition to provide free after sale service to the customers during warranty period, therefore, the assessee is entitled to avail credit on the said service - Credit allowed. Business Support service - HELD THAT:- These services have been availed by the assessee for disposal of hazardous waste, storage of records, management and administrative support to maintain international telecommunication network and interpreter of Japanese language - the disposal of hazardous waste is a statutory requirement for undertaking manufacturing activity by the assessee. Therefore, the assessee is entitled to avail credit thereon - In respect of storage of record, this activity is relating to the manufacturing activity, and is in relation to accounting, therefore, the assessee is entitled to avail credit - With regard to the international telecommunication network, and interpreter of Japanese language, we find that the said services are required for availing technical assistance from the Japanese engineer otherwise the assessee is not able to understand conversion made between them and Japanese technician - Credit allowed. Event Management Services - HELD THAT:- The assessee has launched new models of their products, namely, Dream Yuga and for launching new product or organizing event of sale promotion are part of the sale of the products which is directly related to manufacturing activity. It is the assessee, who has to decide how the event is to be organized for promotion of their sale or launching new product - Credit allowed. Cargo Handling Services - HELD THAT:- The said service has been used by the assessee in their own factory for air lifting of their goods inside the factory. Therefore, the assessee is entitled to avail credit on input service - Credit allowed. Supply of Tangible Goods Service - HELD THAT:- The senior officials are engaged in the activity of manufacturing of the assessee and sale promotion thereof. In fact, these official have been provided the car in terms of their employment agreement and these employees are engaged in the purchase and sale of the inputs/final goods of the assessee. Therefore, these services are input services and the assessee is entitled to avail credit thereof - Credit allowed. Works Contract Service - HELD THAT:- These services used for repair of building and machine and these are not used for construction of new building but the same is used for repair of building and machine and these services do qualify as input service - Credit allowed. Hotel, Inn, Guest house, club or campsite service - HELD THAT:- The said services have been used by the assessee for official purposes by employees/foreign engineers for business promotion, customer support and for foreign engineer, whose service has been availed for technical assistance in their manufacturing activity - Credit allowed. Real Estate Agent Service - HELD THAT:- The services used by the senior officials of Honda, Japan who visit the company for legitimate business purposes and rest houses are taken on lease for their stay. Therefore the services used by the assessee for the purpose of sales promotion, customer support, directly qualify as input service - Credit allowed. Convention Service - HELD THAT:- The conventions arranged for business or marketing of the goods manufactured by the assessee. Therefore, said activity is having direct nexus with the manufacturing activity of the assessee - Credit allowed. Association Membership Service - HELD THAT:- The said service has been availed by the assessee for approval of products etc. at a concessional rate and updated information about technological development - Credit allowed. Information Technology Software Service - HELD THAT:- The said services are in relation to software solution, creation of web space, bandwidth charges and uploading of advertisement etc. are directly or indirectly in relation to manufacture of final products - Credit allowed. CHA Services for export - HELD THAT:- CHA service has been availed upto port of export and any service availed upto place of removal i.e. port of export (in case of export) is entitled as input service - Credit allowed. Renting of immovable property service - HELD THAT:- The regional offices are used for marketing of the product of the assessee, therefore, the said service is having nexus with the manufacturing activity of the assessee - credit allowed. CHA (Import) services - HELD THAT:- The said service used for procurement of inputs and without procurement of inputs, no manufacturing activity can take place. Therefore, the said service has direct nexus with the manufacturing activity of the assessee - credit allowed. Video tape production service - HELD THAT:- The said service used for advertising and sales promotion which is directly covered within the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 - Credit allowed. Legal Consultancy Service - HELD THAT:- The assessee has availed the legal consultancy service from the legal consultant in relation to company law and environmental law, which is essential for their manufacturing process with regard to how to proceed with business - Credit allowed. Public Relation Service - HELD THAT:- Since the services has been used for advertisement and sales promotion. Without launching new product, the sale activity cannot take place - Credit allowed. Company Secretary Service - HELD THAT:- The said service has been availed by the assessee to discharge statutory obligations to maintain proper records. Therefore, the said has formed part of their manufacturing activity, which is directly or indirectly related to the manufacturing of final product of the assessee - Credit allowed. Appeal allowed in toto.
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