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M/s Shilp Grauvers Ltd Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III

2015 (9) TMI 1334 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Outdoor Catering Service, Housekeeping, Commission to Agents, and Repair of Motor Vehicles service - services have no nexus with the business activity of the Appellant - Held that:- A canteen was installed in their factory premises and supplied various food articles including tea, coffee, snacks, break-fast etc to their staff members, employees and workers to run their business activity of production and sale of goods.

It is essential to maintain the Factory .....

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n agent was decided by Hon'ble Gujarat High Court in the case of Cadila Healthcare Limited (2013 (1) TMI 304 - GUJARAT HIGH COURT). Hence, the Appellant availed the CENVAT credit on a bonafide impression.

Denial of CENVAT Credit on the extended period of limitation cannot be sustained.

Credit availed on repair or maintenance service of vehicles used by their staff members and therefore, there is no reason to deny the Service Tax credit on repair or maintenance service. - D .....

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entral Excise Tariff Act, 1985. A show cause notice dt.16.09.2010 was issued, proposing to deny the input service credit amounting to ₹ 4,75,441.00 alongwith interest and to impose penalty. The Adjudicating authority denied the input service credit namely; Canteen Service (Outdoor Catering Service), Housekeeping, Commission to Agents, and Repair of Motor Vehicles. It has also confirmed the demand of CENVAT Credit alongwith interest and imposed penalty of equal amount of CENVAT Credit. The .....

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ad given the detailed use of these services in the manufacture of final product as under:- A) Canteen Service (Outdoor Catering Service):- A canteen was installed in their factory premises and supplied various food articles including tea, coffee, snacks, break-fast etc to their staff members, employees and workers to run their business activity of production and sale of goods. The Hon'ble Bombay High Court in the case of Commissioner of C.Ex., Nagpur Vs Ultratech Cement Ltd - 2010 (260) ELT .....

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Production Area, Toilets & Bathrooms, Garden Area, Parking Premises, Canteen Area or Premises & other parts of the Compound in which the Factory or Office of the Factory, is situated, to minimize the Air & Water Pollution, so as to maintain a clean environment for the Officers, Staff Members, Employees of the Factory or Office & the visitors, visiting our Factory or Office, for sale & purchase of Excisable Goods, including, Inputs, Capital Goods, Packaging Materials, & F .....

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54) ELT 301 (Tri-Mum), following the decision of Hon'ble Bombay High Court held that better atmosphere created by garden increasing work efficiency and input service credit on garden maintenance is admissible. So, the Appellant is eligible to avail input service credit of housekeeping service, which is related to the better maintenance and pollution control of the factory premises. C) Commission to Agents:- The learned Authorised Representative for the Revenue submits that the Hon'ble Gu .....

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ns of the Tribunal as under:- i) Omega Paper Pack Pvt.Ltd. Vs CCE Vapi Order No.A/10177/WZB/AHD/2012, dt.15.01.2013 ii) M.K. Industries Vs CCE Daman 2013 (31) STR 59 (Tri-Ahmd) The learned Authorised Representative for the Revenue submits that the Appellant had not disclosed the fact of availment of credit in their ER-1 return in detail, which amounts to suppression of facts with intent to evade payment of tax. I find that the dispute relating to demand of tax was decided by Hon'ble Gujarat .....

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s decisions which clearly indicate that credit can be availed on service tax paid by commission agent as reported in the case of Cadila Healthcare Ltd. [2010 (17) STR-134 (Tri-Ahmd.)], which was upturned by the Honble Gujarat High Court. I find that the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit of service tax paid to the commission agent during the period from May, 2005 to March, 2007. I find that the appellant has made out a case on limitati .....

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