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The Bank of Tokyo-Mitsubishi UFJ Ltd. Versus Commissioner of Central Excise, New Delhi

2015 (9) TMI 52 - CESTAT NEW DELHI

Denial of input tax credit - Credit on security guards, telephone connections installed at the residence of bank employees and professional charges for professional work - Held that:- The amount of service tax on these services is wrongly availed as cenvat credit as per notification No. 23/04 as they have not used in or in relation to output services. On plain reading of the show cause notice, it is clear that fees paid to the consultant representative by the appellant has availed services of di .....

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apers. In these circumstances, as appellant had provided all the copies of invoices for the service provided by the consultants are on record, the appellant is entitled to take cenvat credit if same is in order as per the conditions of notification No. 23/04. Further, the security guard service and telephone connections services has been availed by their back up office where General Manager is also residing and the services availed for the security guards at residence of General Manager and back .....

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ana Jha, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein input service credit has been denied to the appellant on security guards, telephone connections installed at the residence of bank employees and professional charges for professional work. It has been alleged that they have taken cenvat credit wrongly on these services. Consequently, the demand of duty was raised along with interest and penalty was also imposed by invoking extended period of limita .....

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the General Manager of the Bank is also residing. It is alleged in the show cause notice during the course of audit, it has been revealed that the appellant has availed Cenvat Credit services of security guards, telephone connections installed at the residences of the employees of the Bank, professional charges paid to the different professional representing cases before Income tax, ROC, provident fund, arranging accommodation for employees, VRS etc. It is further alleged that the appellant has .....

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that during the course of audit, certain clarifications were sought by them and same have been replied to the audit team by their letter dated 23.5.08. Thereafter, they replied to the show cause notice also that they have taken the credit and they have informed about their intention to avail cenvat credit. Both the lower authorities have not given any credence to their contention raised before them for availing cenvat credit. Infact, when their office premises and residential premises of the Gen .....

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n services of professional fee charges like income tax ROC, Provident Fund, arranging accommodation of various employees, for VRS etc. If the invoices were asked for by both the lower authorities, the appellant could have provided to them. It was not asked from the appellant to provide such invoices. In these circumstances, observation made by both the lower authorities are beyond the scope of show cause notice. In these circumstances, she prayed that impugned order be set aside and appeal be al .....

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s below. She further submits that as per Rule 3 of CCR, 2004. The appellant is entitled to take cenvat credit. The Cenvat Credit Rules, are to be followed by the appellant, as in this case, appellant has not entered their back up office under Registration certificate, therefore, the appellant is not entitled to take Cenvat credit as they failed to follow the procedure laid down for availment of cenvat credit. She further submits that specific argument that they have not taken ISD registration, t .....

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services of security guards, telephone connections installed at the residences of the employees of the Bank, professional charges paid to the different professional representing cases before Income tax, ROC, provident fund, arranging accommodation for employees, VRS etc. The amount of service tax on these services is wrongly availed as cenvat credit as per notification No. 23/04 as they have not used in or in relation to output services. On plain reading of the show cause notice, it is clear th .....

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