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2019 (11) TMI 117 - AT - Central ExciseCENVAT Credit - input services - Cab Operator - Commercial and industrial construction for canteen - Tarpaulin shed supply of tangible goods for use - Air Travel Agency - Cleaning Activity - Travel Agency - Courier Service. Cab-operator services - HELD THAT:- As per the use of services explained by the appellant, the appellants are entitled for the Cenvat Credit. The cab operator service is used by the employees for attending outside work. And the same is not used for their personal use or consumption - Therefore, having considering the exclusion clause which came into force from 01 April, 2011, cab operator service is indeed used for the business of the appellant’s company - it is an eligible input service. Commercial and Industrial Construction service - services used for construction of canteen which is a part of setting-up of factory which is specifically included in the exclusion clause of definition of input services up to 01 April, 2011 - HELD THAT:- The appellant have given up the claim of credit on these services amounting to ₹ 1,00,435/- for the period after 01 April, 2011 - the demand of the same is upheld. Erection of Tarpaulin shed - HELD THAT:- It is observed that temporary shed is used for storage of raw material and finished goods for protection of the goods from rain water. Therefore, it is directly used in or in relation to manufacture of final product. Air Travel Agency - HELD THAT:- The air travelling is used by the employees of the company for company’s business work. Therefore, it is not the service which is used for individual, the service is used in or in relation to the business of the company. Hence, use of service is for the company and not for the individual. Cleaning activity - HELD THAT:- Since it is marble manufacturing industry, it creates lot of dust and particles which needs to be cleaning on regular basis to carry uninterrupted production activity. Similarly, the pest control is also very much necessary for such pollution prone industries. Therefore, cleaning activity is directly used in the manufacture of the final product. Travel agency service - HELD THAT:- Travel agency service is again used for the employees for performing the outside duties for the companies. Therefore, it is used for the overall business of the company not for the individual’s personal use. Courier service - HELD THAT:- Courier service is used for movement of samples, raw materials and mostly for authorized documents such as orders, quotations, marketing documents, instruction, cheques, etc. These activities are directly used in or in relation to manufacture as well as business of the appellant’s company. Revenue could not bring anything on record contrary to the use of services presented by the appellant - all the services are indeed input services and eligible for Cenvat Credit. Credit allowed - appeal allowed - decided in favor of appellant.
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