Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1371 - AT - Central ExciseCENVAT Credit - various input services - Electrical Services - Renting of Immovable Property Services - services of Air Travel Agent and Boarding and Lodging - Manpower Supply Services. Electrical Services - Held that:- The issue is no more res integra as the same has been decided by the decision of the Mumbai Bench of the Tribunal relied on by the Ld. Advocate in the cases of Ultratech Cement Ltd. [2016 (12) TMI 381 - CESTAT HYDERABAD] for two different periods, wherein the Tribunal has allowed the Credit on input services like construction, erection, installation and maintenance and repairs, etc - credit allowed. Renting of Immovable Property Services - Held that:- The Commissioner (Appeals) has rightly held that where the rent is paid for a place outside the factory premises, there was “no question of allowing CENVAT Credit” for the same - credit cannot be allowed. Services of Air Travel Agent and Boarding and Lodging - Held that:- The Ld. Advocate is not pressing the same. Therefore, the disallowance of Credit on these two services is also upheld. Manpower Supply Services - Held that:- Reliance placed in the case of M/s. Coastal Rubber Equipment Pvt. Ltd. Vs. C.C.E., Chennai-II & vice versa [2017 (10) TMI 840 - CESTAT CHENNAI], where it was held that Admittedly, services received by the appellant are ‘Security and Man-power Supply Services’. As such, whatever tax has been paid on the said services is available as a credit to the service recipient - credit allowed. Appeal allowed in part.
|