9911796707
TMI Blog2015 (10) TMI 2463X X X X Extracts X X X X X X X X Extracts X X X X ..... r catering used for the period January, 2008 to December, 2011. 2. The appellants are engaged in the manufacture of aerated water and mineral water and are also availing credit of the service tax paid on various services. The credit on outdoor catering and guest house maintenance service for the above periods was denied on the ground that these services are neither directly or indirectly used in or in relation to the manufacture or clearance of their final products. 3. The arguments advanced on behalf of the appellants can be summarized as under: The appellants have canteen inside their factory where the workers and employees are serviced food by an outside caterer. This facility is provided because there are no proper facility outside i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such services are provided under a statutory obligation would qualify as input service. That therefore the denial of credit is unjustified. Adopting almost the same line of arguments the learned counsel urged that the service of guest house keeping is availed for upkeep and maintenance of the guest house property. The guest house is utilized for stay of employees during their visit to the factory. Similarly outdoor catering services are availed for providing food to the employees staying in the guest house. The learned counsel relied on the jugements rendered in CCE, Nagpur vs. Ultratech Cement Ltd.-2010 (20) STR 577 (Bom), CCE, Ahmedabad vs. Ferromatric Millacron India Ltd.-2011 (21) STR 8 (Guj.), CCE, Meerut-II vs. Hindustan Coca Cola Bev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is worthwhile to note the various judgements relied by the appellant. In CCE, Bangalore vs. Stanzen Toyotetsu India (P) Ltd. (supra) observed as under:- "Therefore when a particular service not mentioned in the definition clause is utilised by the assessee/manufacturer and service tax paid on such service is claimed as Cenvat credit, the question is what are the ingredients that are to be satisfied for availing such credit. If the credit is availed by the manufacturer, then the said service should have been utilized by the manufacturer directly or indirectly in or in relation to the manufacture of final products or used in relation to activities relating to business. If any one of these two tests is satisfied, then such a service fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es neat and clean which is a statutory requirement of Section 11 of the Factories Act, 1948. In view of this, the service have to be treated as services used by the manufacturer in or in relation to the manufacture of final product as without compliance with the provisions of the Factories Act, manufacturing operations are not possible. In view of this, we hold that housekeeping service is also eligible for Cenvat credit during the period of dispute." In the appellants own case, Hindustan Coca Cola Beverages Pvt.Ld. vs. CCE, Nashik,2014-TIOL-2460-CESTAT-MUM, the CESTAT has rendered judgement in favour of the assessee wherein the period involved was also post 1.4.2011. The Tribunal observed as below: "I find considerable force in the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with consequential relief, if any." 9. In the light of the facts, foregoing discussion and judicial pronouncement on the issue, I fully agree with the view taken by CESTAT, Mumbai Bench in the appellants own case reported in 2014-TIOL-2460-CESTAT-MUM. 10. The Revenue has no case, that the cost of these services do not form part of the cost of final products so also it is not in dispute that the appellant cannot conduct manufacturing operation without complying the requirement under the Factories Act, 1948. 11. In Appeal NO.E/52966/2014, the appellant have challenged disallowance of credit for guest house maintenance service and outdoor catering in guest house. The period of dispute is from January, 2008 to December, 2011. Prior to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
