Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1468 - AT - Central ExciseCENVAT Credit - input services - testing, handling and commission services - mobile phone services - machine and maintenance services - management consultant services - courier service - banking and finance [distributed by their head office] services - services received directly by insurance of plant and machinery consultancy for fly ash project - R&D services - mobile phone services - municipal solid waste management services etc. Services used at the depot/C&F agent premises - Held that:- Credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C&F agents etc. Such services have been allowed as input services and are squarely covered by several decisions - reliance placed in the case of M/S. HCL TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND VICE-VERSA [2014 (1) TMI 1730 - CESTAT NEW DELHI] - credit allowed. Insurance Services - credit sought to be disallowed on service tax paid for insuring the plant and machinery, mining equipments, store material and company vehicles - Held that:- The credit cannot be denied on the ground that these services are not used in or in relation to the manufacture of cement since insuring the plant and machinery, building etc. would form part of the normal business activity to make sure that they get compensation in the unfortunate event of fire, theft etc. - These services have also been held to be permissible as input services in the case of Hindustan Zinc vs. CCE, Jaipur [2014 (7) TMI 485 - CESTAT NEW DELHI] - credit allowed. R&D Services - credit denied on the ground that it has been incurred towards development of re-active belaite cement which is not the product of the appellant - Held that:- This has been shown to be an R&D activity undertaken by the respondent in pursuance of introduction of new varieties of their final product and hence cannot be denied - similar issue has been examined by the Tribunal in the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad [2009 (8) TMI 172 - CESTAT, AHMEDABAD] where it was held that the service will be allowable on the ground that all products taken up by the company for R&D may not reach the customer as a commercial product - credit allowed. Service tax paid on consultancy for fly ash or coal handling - Held that:- The same are relatable to the appellant’s main activity in their claim - credit allowed. Mobile phone services - appellants clarified that the services are availed and the bills are borne by the appellants - Held that:- Reference can be made to the decision of Hon’ble Gujarat High Court in CCE vs. Excel Crop Care Ltd. [2008 (7) TMI 160 - HIGH COURT GUJARAT], where it was held that credit not deniable on ground that phones were not installed in the factory premises - credit allowed. Services provided on Municipal Solid Waste, Jaipur - Held that:- The services used for procurement of input is specifically included in the input service and hence credit is admissible on the same - credit allowed. Appeal allowed - decided in favor of appellant.
|