TMI Blog2012 (6) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... the food is borne by the workers of the factory. - ST/156, 158, 157, 179, 180, 181 & 182/2009 - A/364 TO 370/2011/SMB/C-IV - Dated:- 30-9-2011 - Sahab Singh, J. For Appellant: Mr R Ravindran, Adv. For Respondent: Mr A K Prabhakar, JDR Per: Sahab Singh: 1. These seven appeals are filed by M/s Vikram Sponge Iron Ltd against different Orders-in-Appeal. Since the issue involved are similar in nature, all these appeals are being taken up together. 2. Brief facts of the case are that the appellants are engaged in the business of hot briquetted iron and sponge iron. In the normal course of the business, the appellants availed and utilized Cenvat credit in respect of the excise duty and service tax on various input services. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax by invoking the provisions of Section 11A of the Central Excise Act. He has contended that Section 73 of the Finance Act, 1994 specifically provides the recovery of service tax dues and Section 83 specifically excludes the operation of Section 11A insofar as the applicability of Section 11A of the Central Excise Act to the Finance Act is concerned. He, therefore, submitted that demand of this service tax under Section 11A is not proper and legal and all the Show Cause Notices failed on this account. He submitted that the appellant's factory is situated around the port of Revdanda and the ships carrying the raw materials are anchored at some distance in the sea. Tugs and barges belonging to the appellants are used for bringing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany during their official work are also very much connected with the manufacturing activities and the denial of the Cenvat credit on these services by the department is not justified. He submitted various case law in support of his case. He specifically referred to the following case law: (i) Diamond Cables vs CCE, Vadodara 2005 (180) ELT 444 (para 3) ; (ii) Coca Cola India Pvt Ltd vs CCE, Punel 2009 (242) ELT 168 (Bom) (para 39) ; (iii) Semco Electrical vs CCE, Punel 2010 (18) STR 177 (para 43) . 10. He therefore, submitted that all these services on which the appellants have taken the Cenvat credit are very much relevant to the manufacturing activity of the appellants and, therefore, they are entitled for the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: "2. The learned counsel for the appellant raised what is called "preliminary objection", which is that it was not open to the department to invoke Section 11A of the Central Excise Act for recovery of any amount of Cenvat credit availed on input services. It is submitted that this objection was raised in the reply to the show-cause notices. It is fairly conceded that this objection was considered by the original authority. The grievance of the appellant is that their objection was overruled. Learned SDR refers to the text of Rule 14 of the Cenvat Credit Rules, 2004 and submits that Section 11A is very much applicable to a case where inadmissible Cenvat credit has been utilized for payment of duty of excise on final products. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , these services are in the nature of manpower recruitment, maintenance, electrical maintenance, ship fees, mobile phone services, insurance of building involved, service tax in rent a cab and the mobile services. I find that the issue already stands settled by Order of this Tribunal dated 1.6.2009 (cited supra) with regard to rent a cab service and mobile phone service under which appeals of the appellants were dismissed and the Tribunal has held that these services are not eligible for Cenvat Credit. Except the canteen services, other services were covered by Order of this Tribunal dated 20.1.2010 (supra) wherein the Tribunal has not allowed Cenvat credit in respect of the services given holding that these are not services connected to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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