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2016 (8) TMI 123 - CESTAT MUMBAI

2016 (8) TMI 123 - CESTAT MUMBAI - 2016 (45) S.T.R. 383 (Tri. - Mumbai) - CENVAT Credit availed on various input services - eligibility - Rule 2(l) of Cenvat Credit Rules, 2004 - nexus with manufacturing activity - input services related business activities undertaken by the appellants. - the appellants have been taking a consistent stand that in their case Outdoor Catering services, Club or Association service, Health and Fitness Services are three services on which CENVAT Credit from 1.4.2011 .....

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t it was billed for service provided for business meetings. In our considered view, the judgment of the Tribunal in the case of J.P. Morgan Services (I) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai (2015 (11) TMI 101 - CESTAT MUMBAI), will cover the issue in favour of the appellant in respect of these three services for the period after 1.4.2011. - Credit allowed - Decided in favor of assessee. - Appeal No. E/1020, 1021, 1023, 1223 to 1225, 741 to 744/2012, E/2188/2010, E/88023, 88040, .....

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YDB/11-14/LTU/MUM/2012 dated 30.1.2012 passed by Commissioner of Central Excise (Appeals), Mumbai-II; Orders-in-Original No. 01-03/COMMR(KAP)/LTU-M/2010 dated 29.6.2010; No. 25-29/COMMR(BKS)/LTU-M/EX/2013 dated 10.5.2013, No. 02-10/COMMR(BKS)/LTU-M/EX/2013 dated 7.5.2013; No. 30-36/COMMR(BKS)/LTU-M/EX/2013 dated 13.5.2013; No. 19-24/COMMR(BKS)/LTU-M/EX/2013 dated 9.5.2013 & No. 11-18COMMR(BKS)/LTU-M/EX/2013 dated 8.5.2013 passed by the Commissioner of Central Excise & Service Tax, LTU, M .....

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(l) of Cenvat Credit Rules, 2004. Coming to such a conclusion, show-cause notices were issued, which were adjudicated upon. The appellants contested the issue on merit as well as on limitation. The adjudicating authority after following the due process of law held against the appellant and confirmed the demands raised with interest and also imposed penalties. 3. Heard both sides and perused the records. 4. Learned Counsel brings to our notice the various input services on which CENVAT Credit was .....

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. Ltd. 2016 (42) STR 196 (f) Solaris Chemtech Ltd. 2008-TIOL-253-ITAT-HYD (g) Verizon Data Services India Pvt. Ltd. 2015 (39) STR 522 (h) Dell International Services India P. Ltd. 2010 (17) STR 540 (i) Castrol India Ltd. 2013 (30) STR 214 (j) Reliance Industries Ltd. Order No. A/225/14/CSTB/C-I dated 7.3.2014 (k) Toyota Kirloskar Motors 2011 (24) STR 645 (l) Finecare Biosystems 2009 (244) ELT 372 (m) Bharat Fritz Werner Ltd. 2011 (22) STR 429 (n) Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom) (o .....

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hat the appellant has included the cost of the services in the final product manufactured by them which entitled them to avail the CENVAT Credit of Service Tax paid on these services. He would submit that in their own case as reported in 2015 (35) STR 217 and Final Order No. A/3412-3419/15/STB dated 15.10.2015, this Bench has held that when the cost of the services is included in the final product manufactured by the assessee, CENVAT Credit cannot be allowed, relying upon the decision of Hon' .....

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providing output services in the case of service provider. He would submit that description of services on which CENVAT Credit was availed, the same seems not to be used in the manufacture of final products of the appellant. It is his further submission that post 2.4.2011 the definition & input service has undergone a change, which exclude various input services which are used for personal consumption and employees consumption and such services which are excluded are, outdoor catering, beau .....

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ion Equipment Co. Ltd. 2013 (32) STR 482 (Tri-Bang), Bajaj Motors Ltd. 2015 (39) STR 85 (Tri-Del), Applied Micro Circuits India Pvt. Ltd. 2016-TIOL-403-CESTAT-MUM and Swastik Gases Pvt. Ltd. Vs. Indian Oil Corp. Ltd. in Civil Appeal No. 5006 of 2013 dated 3.7.2013 for the proposition put forth by him. 6. We have considered the submissions made by both sides and perused the records. 6.1 The issue involved in these appeals is the eligibility to avail the CENVAT Credit on various input services whi .....

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Service Stations (d) Cable Operator Service (e) Club or Association Service (f) Health Club & Fitness Centre (g) Convention Service (h) Event Management (i) Mandap Keeper (j) Pandal & Shamiana (k) Transportation of passenger on international journey (l) Interior Decorator s Service (m) Outdoor Catering Service (n) Rent-a-Cab Operator s Service (o) Tour Operator s Service (p) Video Tape Production Service (q) Construction of residential complex (r) Renting of immovable property (s) Real E .....

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irport Operator s Services were in respect of examination of packing charges, Import Terminal Charges for import of various capital goods and spares thereof. Convention services for the charges aid for the business conference, seminar and meeting held by the appellant. Interior Decorator s services are for the services rendered by the Interior Decorator for industrial commercial decoration of offices, factory, administrative offices for which their business activities are taken. Pandal and Shami .....

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ices are eligible to be availed of CENVAT Credit as per the following judgments: - (a) John Deree India Pvt. Ltd. 2016 (41) STR 990 (b) Force Motors Ltd. 2009 (16) STR 591 (c) Force Motors Ltd. 2009 (13) STR 692 (d) Mangalore Refinery & Petrochemicals Ltd. 2016 (42) STR 6 (e) J.P. Morgan Services (I) Pvt. Ltd. 2016 (42) STR 196 (f) Solaris Chemtech Ltd. 2008-TIOL-253-ITAT-HYD (g) Verizon Data Services India Pvt. Ltd. 2015 (39) STR 522 (h) Dell International Services India P. Ltd. 2010 (17) S .....

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Reliance Industries Ltd. Order No. A/3412-3419/15/STB dated 26.8.2015 (s) Savita Oil Technologies Ltd. 2014-TIOL-114-CESTAT-MUM (t) Delta Energy Systems Ltd. 2013 (31) STR 684 (Tri-Del) (u) Reliance Inds. Ltd. Order No. A/11576/2013 dated 1.11.2013 (v) Lupin Ltd. 2012 (28) STR 291 6.3 Now the question that arises is regarding services which were excluded by the amendment after 2.4.2011 to the definition of Rule 2(l) of the Cenvat Credit Rules, 2004. The said services are - outdoor catering, bea .....

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