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2023 (10) TMI 53 - AT - Central ExciseCENVAT Credit - input services - Constructions Services - Outdoor Catering - Travel Agent - AMC on Photocopy - Sify Communication (Broad Band Service). Constructions Services - HELD THAT:- As regards Construction Services which was availed by the appellant prior to December 2008 for modifying the facilities related to production are covered in the definition of “Input Service” as provided under Rule 2(l) of the CENVAT Credit Rules, 2004. This issue has been decided in favour of the appellant in the case of M/S RICO AUTO INDUSTRIES LTD. VERSUS COMMISSIONER OF C. EXCISE-DELHI-III [2023 (5) TMI 601 - CESTAT CHANDIGARH]. Outdoor Catering - HELD THAT:- The CENVAT credit has only been denied on the ground that the sample salary slip of one of the employees shows that the appellants are recovering some amount from the employees for providing outdoor catering but this allegation was not there in the show-cause notice and hence, the Order-in-Original has travelled beyond the show-cause notice. Moreover, prior to 1st April, 2011, CENVAT credit on Canteen Services was permitted as held by the Hon’ble High Court of Karnataka in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED, VERSUS THE COMMISSIONER OF CENTRAL TAX, BANGALORE [2021 (5) TMI 880 - KARNATAKA HIGH COURT] which was affirmed by the Hon’ble Supreme Court in TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [2021 (12) TMI 420 - SC ORDER] also. Therefore, the CENVAT credit has rightly been availed with regard to the outdoor catering. Travel Agent - HELD THAT:- The service tax paid to travel agents for making arrangements of the employees to visit customers, suppliers and other authorities is for the purpose of business only and cannot be termed as ‘for personal use of the employees’. This is also covered in the case of M/S. RAMCO CEMENTS LTD. VERSUS CCE, PUDUCHERRY [2017 (4) TMI 427 - CESTAT CHENNAI]. AMC on Photocopy - Sify Communication (Broad Band Service) - HELD THAT:- These services fall very much in the definition of “Input Service” as both the services are required for the business purposes and not for any personal use. The impugned order set aside by allowing all the five appeals of the appellant - appeal allowed.
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