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2015 (11) TMI 721 - CESTAT NEW DELHI

2015 (11) TMI 721 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - whether Assessee would be eligible for Cenvat credit of service tax paid on Mandap Keeper service utilised for organising meetings with dealers, vehicle launch and other promotional activities and rent-a-cab availed for conveyance of employees to and from the factory, for official conveyance including visits to various Governmental authorities and for travel in connection with business meetings, visiting dealer sites, promoti .....

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E, Bhopal (2009 (7) TMI 150 - CESTAT, NEW DELHI), Idea Cellular Ltd. vs. CCE, Meerut I (2011 (1) TMI 811 - CESTAT, NEW DELHI) and, Endurance Technologies Pvt. Ltd. vs. CCE, Aurangabad (2013 (8) TMI 601 - CESTAT MUMBAI). In view of this, the impugned order denying the Cenvat credit in respect of Mandap Keeper services is not sustainable and has to be set aside.

As regards, eligibility for Cenvat credit of rent-a-cab service, this service is utilised for transportation of the employees .....

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GH COURT ), CCE & ST vs. Lupin Ltd. (2012 (4) TMI 499 - CESTAT, MUMBAI), CCE, Bangalore I vs. Graphite India Ltd. (2013 (1) TMI 347 - KARNATAKA HIGH COURT), CCE, Bangalore I vs. Bell Ceramics Ltd. (2011 (9) TMI 792 - KARNATAKA HIGH COURT), CCE & ST, Raipur vs. HEG Ltd. (2010 (6) TMI 306 - CESTAT, NEW DELHI ) and CCE, Jaipur II vs. J.K. Cement Works (2009 (1) TMI 146 - CESTAT NEW DELHI).- Decided in favour of assessee. - Excise Appeal Nos. 3614-3615 of 2012 - Final Order No. 51692-51693/2015 - Da .....

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and rent-a-cab availed for conveyance of employees to and from the factory, for official conveyance including visits to various Governmental authorities and for travel in connection with business meetings, visiting dealer sites, promotional activities, etc. The Commissioner holding that these services are not covered by the definition of input services has vide order dated 29/8/12 confirmed the total Cenvat credit demand of ₹ 56,90,065/- against the appellant alongwith interest and beside .....

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ases of Tradex Polymers Pvt. Ltd. vs. CCE, Ahmedabad reported in 2011 (24) S.T.R. 82 (Tri.), Jaypee Rewa Plant vs. CCE, Bhopal reported in 2009 (16) S.T.R. 707 (Tri.), Idea Cellular Ltd. vs. CCE, Meerut I reported in 2011 (22) S.T.R. 450 (Tri.), Endurance Technologies Pvt. Ltd. vs. CCE, Aurangabad reported in 2013 (32) S.T.R. 95 (Tri.), that so far as the question of eligibility for Cenvat credit of rent-a-cab service, the issue stands decided in the appellant s favour by the judgments of the Tr .....

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ted in 2012 (277) E.L.T. 204 (Tri.), CCE, Jaipur II vs. J.K. Cement Works reported in 2009 (14) S.T.R. 538 (Tri.), and that in view of the above, the impugned order is not sustainable. 4. Shri M.S. Negi, the learned DR, defended the impugned order by reiterating the findings of the Commissioner. 5. We have considered the submissions from both the sides and perused the records. 6. So far as, the question of eligibility for Cenvat credit of the Mandap Keeper service is concerned, there is no dispu .....

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