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2016 (9) TMI 729 - CESTAT CHENNAI

2016 (9) TMI 729 - CESTAT CHENNAI - TMI - Refund of unutilized Cenvat Credit - eligible input services - export of taxable services - Technical Inspection and Certification Service - Renting of Immovable Property & Security service - Air Travel Agent - Held that:- Technical Inspection services play significant role in the export of services and hence, the credit availed by appellant is very much in order and consequently appellant would be very much eligible for the refund. - Rent has been p .....

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d:- 9-9-2016 - Shri P.K.Choudhary, Judicial Member Shri V.S. Manoj, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER M/s.Indian Addivites, Manali, Chennai are engaged in the manufacture of Lubricating Oil and Additives. They have availed cenvat credit in respect of excise duty paid on inputs, capital goods and service tax paid on input services in accordance with provisions of CCR 2004.The period of dispute is from July 2012 to December 2012. The dispute is in re .....

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nt-company submits that the inclusive part of the definition of "input services" specifically provides for cenvat credit in respect of service tax paid on input service namely, sales promotion, security, quality control. He submits that the appellant has a marketing office at Mumbai and the entire sale pertaining to Maharashtra and adjacent states are managed from there. For the said purpose, appellant leased a commercial property and availed cenvat credit of the service tax paid. He s .....

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d the security agency service availed in respect of their marketing office are eligible input service. He also relied on the decision of the Tribunal in the case of Castrol India Ltd. Vs CCE 2013 (30) STR 214 (Tri.-Ahmd.) wherein the Tribunal held that event management service is related to sales promotion and therefore eligible for credit. 2.1. Regarding technical inspection services, he submitted that the same relates to quality control and the services were availed in respect of a query from .....

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AC, Ld.A.R appearing for the Revenue reiterated the orders of both the lower authorities. 4. Heard both sides. The short issue to be decided in this case is whether the Appellant is entitled for CENVAT Credit on the following services: 1) Technical Inspection and Certification Services 2) Renting of Immovable property services 3) Air Travel Agent Service 4) Security service . I take up the issue in detail for each of the service 1) Technical Inspection and Certification Service The Appellant ha .....

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consequently appellant would be very much eligible for the refund. I also find that the Co-ordinate bench of this Tribunal in the case of Commissioner of Central Excise Vs Axles India (2015) 39 STR 281 had granted the CENVAT Credit for services which are used to ensure the quality of the final product. By respectfully following the decision, I allow the CENVAT Credit on technical inspection and certification service. 2) Renting of Immovable Property & Security service - As regards renting of .....

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