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2018 (6) TMI 114 - AT - Central ExciseCENVAT credit - service tax paid on various input services - hired labourers supplied to canteen service for cleaning of utensils and for renovation and setting up the factory - out of pocket expenses in respect of administrative charge in relation to accounting etc - denial also on the ground that the bill numbers and date were not pre-printed - Held that:- Pre-printing of serial number on the bill as issued by the service provider is not mandatory requirement in respect of service providers - Revenue charges have not disputed that the service tax liability discharged by the service providers on these documents is accepted by the Revenue authorities having jurisdiction over the service providers. If that be so, find that denial of CENVAT Credit to the appellant on this ground is incorrect - credit allowed. Supply of manpower which was utilized in the canteen of the appellant - Held that:- There is no dispute that the supply of manpower was in the factory premises of the appellant and he had deployed few work man in the canteen which is within the factory premises - Credit cannot be denied. The service tax liability discharged by the service providers on drinking water equipment maintenance, designing of antibiotics visual aid, antibiotics brand card, antibiotics bookmark, antibiotics posters/notepad and installation of modular partition, misc dismantling, demolishing, waterproofing work and validation autoclave would be eligible for availment of CENVAT Credit as these are in relation to the manufacturing of final goods of the appellant. Various services used in Renovation of factory - Held that:- These services are for renovation of the factory premises wherein pharmaceutical goods are manufactured and since they are being in relation to the manufacture of final products, the impugned order denying CENVAT Credit is incorrect. CENVAT credit - input services - Charges of photocopy - Out-of pocket Expenses - Fixing of ceramic Stone - Hiring of outside Vehicles for Transportation of Employees after 1.04.2011 - Servicing of Company cars - Held that:- the CENVAT credit are ineligible - credit denied. Appeal allowed in part.
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