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Easun MR Tap Changers Pvt. Ltd. Versus Commissioner of Central Excise and Service Tax, LTU, Chennai

2016 (9) TMI 363 - CESTAT CHENNAI

Cenvat credit - Man Power Services - service used for the purpose of cleaning of appellant's canteen during the period from October 2008 to March 2013 - service provider collected a consolidated amount towards housekeeping which also included the amount paid to the services used for cleaning of canteen - nexus to the manufacturing activity - Held that:- canteen is an integral part of the factory and clean maintenance of the factory including its precincts are a statutory requirement under Sectio .....

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employer avoid potential fines for non-compliance due to bad housekeeping, which would in turn affect productivity. In view of this the appellants are eligible for credit. - Invokation of extended period of limitation - Held that:- authorities have failed to appreciate that the appellants are regularly filing their ER-1 returns and in the return filed for the relevant period in terms of Rule 7 of Cenvat Credit Rules, 2004 they have shown the credit availed in respect of Service Tax paid for .....

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(AR) For the Respondent ORDER This appeal is filed against the order of learned Commissioner (Appeals) dt. 3.6.2015 upholding the order of the adjudicating authority. The adjudicating authority confirmed a demand of ₹ 88,390/- being the input service credit related to the service which had been used for the purpose of cleaning of appellant's canteen during the period from October 2008 to March 2013 under Rule 14 of the CCR 2004 read with Section 11A(4) of the Central Excise Act, 1944. .....

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" provided by M/s.Servo HR Solutions Pvt. Ltd. (Service provider).It is also noticed that service provider collected a consolidated amount towards housekeeping which also included the amount paid to the services used for cleaning of canteen. The proceedings initiated by the department culminated in passing of orders impugned as mentioned above. 3. Shri V.S. Manoj, Advocate appearing for the appellant-assessee submits that cleaning of factory premises is a statutory requirement under Section .....

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. He submits that case law relied upon by Revenue in the case of Maruti Suzuki Ltd. Vs CCE Delhi 2009 (240) ELT 641 (SC) is no longer a good law in view of the Hon ble Supreme Court s judgement in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016-TIOL-20-SC-CX-LB and hence reliance of above case law by ld. Commissioner (Appeals) is not applicable. 3.1 He also submits that there is no need for one-to-one correlation for availment of credit and he relied on the Supreme Court s dec .....

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periodical ER-1 returns and it was clearly intimated in the returns as to the credit availed in respect of service tax paid for services rendered by the service provider in terms of Rule 7 of the CCR. On limitation issue, he relied on the following case laws:- (1) Margardarsi Marketing (P) Ltd. Vs CCE Hyderabad-2007 (7) STR 567 (Tri.-Bang.) (2) Sands Hotel Pvt. Ltd Vs CST 2009-TIOL-441 (3) Scott Wilson Kirpatrick (P) Ltd. Vs CST 2007(5) STR 118 (Tri.-Bang.) (4) Rolex Logistics Pvt. Ltd. Vs CST .....

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phrase activities relating to business under Rule 2(l) of CCR prior to 1.4.2011 and also seeking relief under provisions of Factories Act both prior and post-1.4.2011. Hence input service tax credit has been rightly denied by the lower authorities. 5. I have carefully gone through impugned Order and case records. The issue for consideration is pertaining to the eligibility of CENVAT Credit for the cleaning services rendered by M/s.Servocraft HR Solutions Pvt. Ltd., in the appellant s canteen whi .....

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