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2016 (9) TMI 47 - CESTAT BANGALORE

2016 (9) TMI 47 - CESTAT BANGALORE - TMI - Cenvat credit - service tax on various input services - credit has been availed are input services and are used either directly or indirectly for the manufacturing activities - CENVAT credit irregularly availed by the appellant on various services - Held that:- with regard to these three services namely association fee to traffic as well as gift vouchers and annual day function etc., I am of the view that the appellant is not entitled to CENVAT credit o .....

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ppellant Mr N. Jagadish, A.R. For the Respondent ORDER Per S. S. Garg The appellant has filed three appeals and in all the three appeals the issue involved is denial of CENVAT Credit of service tax on various input services. All the three appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are the manufacturers of digital panel meters, energy meters etc. falling under Chapter Heading 902830, 903039 and 903289 of the CETA 1985. A sh .....

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and also demanded interest under Rule 14 of CENVT Credit Rules 2004 and imposed a penalty of ₹ 2000/- under Rule 15(3). Aggrieved by the said order appellant preferred appeal before the Commissioner (Appeals) and the Commissioner (Appeals) by the impugned order has modified the order-in-original with regard to certain services and declined to give relief with regard to certain other services. Aggrieved by the said order, the appellant had filed the present appeals. 3. Heard both the sides .....

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ut services on which the CENVAT credit has been denied by the impugned order and learned counsel for the appellant has relied upon the decisions of the Hon ble High Courts and the Tribunal wherein CENVAT credit has been allowed with regard to most of the services. The following table clearly mentions the nature and description of the service and the case law. Sl No Description of service Case law 1. Service tax paid to an agency who collects Form C from assessee s customers Megma Design Automati .....

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s CCE [2010-TIOL-535-CESTAT-Mum] CCE Vs Deloitte Tax Services India Pvt Ltd 2008(11)STR 266(Tri-Bang)] 4. Cleaning office furniture and equipment ADC India communications Ltd Vs CCE [2012 (283)ELT 415(Tri-Bang)] L oreal India Pvt Ltd Vs CCE [2011(22)STR 89 (Tri-Mum)] 5. Rent of office space Carrier Air conditioning & Refrigeration Ltd Vs CCE Delhi [2016(41)STR 824(Tri-Che)] Bharat Fritz Werner Ltd Vs CCE [2011(22)STR 429(Tri-Bang)] 6. Service tax credit on brokerage who provided the service .....

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Prop. Pvt Ltd Vs CCE [2012(28)STR 166(Tri-Ahmd)] Commr Vs Sai Sahmita Storages Pvt Ltd [2011(23)STR 341(A.P.)] 9. Local travel facility to foreign delegates Fiamm Minda Automotive Ltd Vs CCE [2011(22) STR 210(Tri-Del)] 10. Service tax paid for evolving a report to be submitted to the Karnataka State Pollution Control Board ADC India Communications Ltd Vs CCE [2012(283) ELT 415(Tri-Bang)] 11. Service tax credit availed on GTA outward CCE Vs ABB Ltd [2011 (23)STR 97(Kar.)] 12. Consultancy charges .....

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mmercial Piramal Glass Ltd Vs CCE [2012(286)ELT 414 (Tri-Ahmd)] CCE Vs Parle International Pvt Ltd [2012(28) STR 111 (Tri-Ahmd)] 16. Email server maintenance, computer maintenance Jeans Knit Pvt Ltd Vs CCE [2011(21)STR 460(Tri-Bang)] The learned counsel further submitted that the various input services on which CENVAT credit has been denied has been allowed by various decisions of the Tribunal and the High Courts cited in the table. 4. On the other hand learned A.R. submitted that the service at .....

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