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2019 (11) TMI 47 - AT - Central ExciseCENVAT Credit - input services - denial of credit of service tax paid on input services transferred to them by their head office through ISD invoice in respect of (a) Air Travel services, (b) Repair and Maintenance services and (c) Annual Maintenance Charges (AMC). Air travel services - denial on the ground that the travel was for personal benefit of employees - HELD THAT:- It is not in dispute that air travel services are not entirely excluded from the benefit of Cenvat credit. They get excluded only if they are meant for personal use of officers. This fact has not been established by the revenue in the SCN or in the OIO or OIA. From the sample invoices which have been produced, the travel in question was for official work. Accordingly, I allow credit of service tax paid on air travel services. Repair and maintenance services - AMC services - HELD THAT:- Undisputedly both these pertain to contracts which involved both supply of material and rendition of services and therefore, can be considered as works contract services. However, the input invoices paid the amounts under different heads. They have not paid it under works contract services. The classification of any goods or services at the input invoice stage cannot be altered while deciding eligibility of credit to the recipient. Therefore, the classification cannot be altered in this case as well - In this case, the works contract services pertain to, as was seen by me from the sample invoices, either maintenance of office equipment or cleaning of carpets, etc., which were used at the head office - the appellant is entitled to Cenvat credit on these services as well. Appeal allowed - decided in favor of appellant.
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