TMI Blog2016 (9) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... redit - Housekeeping services - Held that:- it is found that the said services are employed by the appellants only in compliance of Environmental laws and in particular the Factories Act, 1948, and when money is spent for the purposes of maintaining the factory premises clean and tidy, and the same is includible in the value of the final product, following the decision of the Hon'ble Madras High Court in the case of C.Ex & ST, LTU Chennai Vs Rane TRW Steering Systems [2015 (4) TMI 704 - MADRAS HIGH COURT] as well as decision in the case of Hinduja Foundries Ltd. Vs CCE, Chennai-I [2016 (4) TMI 326 - CESTAT CHENNAI], I hold that credit of Service Tax paid on such services cannot be denied. Cenvat credit - Air travel services - Held that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the assessees appeal in respect of Cenvat credit on input services, such as, commissioning and installation, housekeeping services, air travel services and rent-a-cab services. The penalty is also set aside. - Decided in favour of appellant - Appeal No. E/41858/2015 - Final Order No.41527/2016 - Dated:- 8-9-2016 - Shri P.K.Choudhary, Judicial Member Ms. V. Ubhaya Bharathi, Advocate Ms. Minchu Mariam Punnoose, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER M/s Godrej Boyce, the appellants herein have filed this appeal against Order-in-Appeal No.115/2015 (CXA-II) dated 02.06.2015. 2. The brief facts of the case are that the appellant-assessee are engaged in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. 3. Ld. Counsels Ms.V.Ubhaya Bharathi and Ms. Minchu Mariam Punnoose, appearing on behalf of the appellant submitted that the input services are essential for the assessee and the same are eligible for Cenvat credit. One service after the other was dealt with and they submitted that with respect to Commission and installation services, the very activity of manufacture of the final products would be complete only when the goods are installed in the premises of the customer and therefore without installation, manufacturing process would be incomplete and manufacture does not stop with emergence of the final product alone. Thus, commissioning and installation without which manufacturing activity would not get completed, squarely falls wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs CCE, Raigad. They submitted that with respect to Rent-a-cab services, such services were used for transportation of their employees from the factory to the customer's premises for the purpose of installation of the final products at the customer's premises and placed reliance on the decision of this Hon'ble Tribunal in the case of BSNLVs CST Chennai-II and the decision of the Hon'ble Madras High Court in the case of CCE, Chennai-II Commissionerate (v) Hyderabad Industries Ltd. 4. The Ld. AR Shri S. Govindarajan, A. C. submitted that such input services in order to be eligible for credit must have nexus with the manufacture of final product and all the parts of the definition should be satisfied so as that input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avel services, when it is not in dispute that the said services were employed only for the company's executives to travel to achieve the business objective and the same has not been used for the employee's personal needs, credit of Service Tax paid on such services cannot be denied in view of the decision in the cases of Arkema Paroxides India Pvt Ltd. Vs CCE, Pondicherry - 2016-TIOL-1353-CESTAT-MAD, Goodluck Steel Tubes Ltd. Vs Commissioner of C.Ex, Noida - 2013 (32) STR 123 (Tri-Del) and Innovasynth Technologies (I) Ltd. Vs CCE, Raigad - 2015 (38) STR 1232 (Tri-Mum). 8. With respect to Rent-a-cab service, the Counsels for the appellant submitted that such services are employed only for the employees to travel to the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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