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Hindustan National Glass And Industries Ltd. Versus Commissioner Of Central Excise, Nashik

2015 (11) TMI 1251 - CESTAT MUMBAI

Disallowance of CENVAT Credit - Various services - Held that:- These services are Vehicle Maintenance Service, Group Health Insurance Service, Garden Maintenance and Entertainment Service. As per the submission of the Learned Counsel and the recorded facts in the Order-in-Original, I find that Vehicle Maintenance Services are in respect of vehicles used by the appellant for their factory staff. Therefore, in my view it is clearly covered under the definition of input service as same is used in t .....

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aff, union leaders and workers for important issues of factory. In my view, this service has nexus with the production activity of the appellant's factory. - Cenvat credit is admissible - Decided in favour of assessee. - Appeal No. E/393/10-Mum - Final Order No. A/1470/2015-WZB/SMB - Dated:- 15-5-2015 - Ramesh Nair, Member (J) For the Appellant : Mr Pradeep Korde, Consultant For the Respondent : Mr Ashutosh Nath, Asstt Commr (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-A .....

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owed as detailed above, the appellant filed the present appeal. 2. Shri Pradeep Korde Ld. Consultant submits that all these services were used in relation to manufacturing in the factory. He submits that the Ld. Commissioner disallowed the credit on the ground, that the appellant have not explained use of these services. He submits that in the Order-in-Original all the services have been explained and same has been recorded by the authority. Therefore, the contention of Ld. Commissioner is incor .....

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ance Services in respect of Vehicle of Appellants Company used for the factory purpose. Therefore, it is direct by related to the manufacture of final product. Similarly Garden Maintenance is under mandatory provision under Factory Act, for the environment of the factory. Hence, the credit is admissible. As regard Entertainment Service, he submits that these are hotel expenses for conducting the meeting in the hotel for management staff and union leaders. This meeting related to the functioning .....

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