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M/s Essar Oil Ltd. Versus Commissioners of Central Excise, Customs and Service Tax- Rajkot

2016 (3) TMI 394 - CESTAT AHMEDABAD

CENVAT credit on input services denied - Held that:- Assessee are not disputing the denial of CENVAT credit on Authorised Service Station, Manpower Recruitment Service and Convention Service after considering the amount itself as ₹ 5.00, 74,620.00 and ₹ 1,989.00 respectively.

In view of the above discussions, the impugned order is modified to the extent the denial of CENVAT credit on Chartered Accountant Service and Outdoor Catering Servic (subject to reversal of the cred .....

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ndent: Shri N. Satwani, Authorised Representative ORDER PER : MR. P.K. DAS, The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of various excisable goods. They were availing benefit of CENVAT credit under the CENVAT Credit Rules. Show Cause Notices were issued proposing to deny the CENVAT credit benefit. By the impugned order, the Commissioner of Central Excise denied the CENVAT credit of ₹ 6,65,733.00 alongwith interest and imposed penalty of .....

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sed of ₹ 30,600.00. The Learned Advocate submits that they are contesting the demand of the balance amount of ₹ 2,31,438.00 . The Adjudicating Authority observed that this service has been utilised for LMC Approval & Audit Work, and Service tax charged on service rendered pertains to Internal Audit conducted on day-to-day operations cannot be said to be used in relation to setting up of the refinery and in relation to manufacture of final products. The Learned Advocate on behalf .....

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he scope of input service and the assessee is eligible for availing credit. In my considered view, the Chartered Accountant Service related to day-to-day service cannot be reason for denial of CENVAT credit. So, the appellant is eligible to avail the CENVAT credit of Chartered Accountant Service. (ii) Security Service:- The Adjudicating Authority denied the CENVAT credit of ₹ 4,19,751.00. The Adjudicating Authority observed that the appellant have availed services of various vendors, Secur .....

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aintaining residential colony to its employees at the remote location. In the case of Seimens Healthcare Diagnostics Ltd. (supra) the Tribunal held that the input service on Rent, Security and maintenance services rendered beyond the place of manufacture is eligible. The Tribunal followed the decision of the Honble Bombay High Court in the case of M/s. Deepak Fertilizers & Petrochemicals Corpn. Ltd. vs. Commissioner of Central Excise, Belapur 2013 (32) S.T.R. 532 (Bom.). In the case of GHCL .....

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it on Security Service provided at residential quarters maintained for workers by the manufacturer. It is held that the act of providing residential quarters by manufacturer, voluntary in nature and has no connection between such service as having direct or indirect relation to manufacture and CENVAT credit would not be available. In the present case, I find that the issue is squarely covered by the decision of the Hon ble Gujarat High court in the case of Commissioner of Central Excise &Cus .....

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ch Cement Ltd. 2010 (260) E.L.T. 369 (Bom) (b) Commissioner of Central Excise vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar) In the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd. (supra) the Hon ble Bombay High Court allowed the CENVAT credit on input service of Outdoor Catering Service subject to the service tax was borne by workers would be reversed. In the present case, the Adjudicating Authority observed that the catering service cannot be said to b .....

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d ₹ 1,242.00. The Learned Advocate submits that the service was availed by the executives/persons concerned with setting up of refinery. The Learned Authorised Representative for the Revenue drew the attention of the Bench, findings of the Adjudicating Authority. The Adjudicating Authority denied the CENVAT credit on the ground that these services were rendered transportation for ferrying executives at Chennai, Mumbai and New Delhi, which are not related with their refinery. So, the appell .....

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