TMI Blog2016 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... d is liable to be set aside. - Decided in favor of assessee. - Appeal No.E/42137/2014 - FINAL ORDER No.41744/2015 - Dated:- 19-11-2015 - Shri P.K.Choudhary, Judicial Member For the Petitioner : Shri C. Saravanan, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER M/s.Alkraft Thermotechnologies Pvt. Ltd., appellant company being aggrieved by the order of learned Commissioner (Appeals) has preferred this appeal. 2. The brief facts of the case are that appellant company is a manufacturer of Radiators Parts falling under Chapter Heading 87089100 of CETA 1985. They have availed cenvat credit of ₹ 69,734/- paid on input services such as canteen, construction, courier, vehicle insurance, mobile bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of appellant-company submits that in view of amendment w.e.f. 1.4.2011 they are only contesting in respect of input servies which have been availed prior to 1.4.2011. He referred to Annexure (A) at page 17 of the paper book where he is only contesting for items at S.No.1, 2, 6, 7 10 totalling to ₹ 47,341/- and regarding subsequent input services availed after the notification an amount of ₹ 22,393/- has been paid along with interest of ₹ 2470/- on 6.9.2011. He further submits that definition of input service under Rule (l) of CCR, 2004 for the relevant period upto 31.3.2011 is reproduced by Commissioner (Appeals) in his order at para-9 (Page 36 of the paper book) and the inclusive part of the defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer adjudicating authority to decide the issue afresh by appreciating the actual facts on record. 5. Heard both sides. On perusal of records, I find that the issue is in a narrow compass on the eligibility of service tax credit availed in respect of input services prior to 1.4.2011 which is only in respect of construction and maintenance and catering services. As per Rule 2(l), input service means any service, (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, upto the place of removal. Construction Work : The Tribunal in Varun Industries Vs CCE ST, Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals has been elaborately considered by the Bombay High Court in the case of CCE V. Ultratech Cement Ltd. reported in - 2010-TIOL-745-HC-MUM-ST and all the contentions raised by the Revenue has been considered in extensor including the definition of input service as defined in the case of Maruti Suzuki Ltd. V. CCE - 2009-TIOL-94-SC-CX - The Bombay High Court came to the conclusion that the decision of the Larger Bench of the CESTAT in the case of CCE V.GTC Industries Ltd. - 2008-TIOL-1634-CESTAT-MUM-LB is a correct law, however, with a rider that where the cost of the food is borne by the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer (para 11) and in (ii) C.C.E Chennai-Iii Vs M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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