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M/s. Hinduja Foundries Ltd. Versus CCE, Chennai-I

2016 (10) TMI 232 - CESTAT CHENNAI

Denial of CENVAT credit - manufacturers of Cast Articles of Iron and Aluminium - whether the services are input service eligible for CENVAT credit? - courier service - Held that: - the issue already decided in the case of M/s. Servall Engineering Works Pvt. Ltd. Versus CCE, Salem[2016 (5) TMI 889 - CESTAT CHENNAI] where it was held that so far as services related to cell phone, courier agency as well as telephone operator services are concerned, it is quite possible as to the use of those servic .....

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ees and is essential for the manufacturing activity - credit eligible. - O & M of RO plant - Held that: - the said service is used for purification of the water used for the manufacturing activity. Manufacturing activity also requires purified water without which the quality of production cannot be maintained. Hence the credit is eligible on the said service. - AMC service for pest control equipment - Held that: - AMC service for pest control equipment is essential as the said service is .....

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ries Ltd., the appellant herein are the manufacturers of Cast Articles of Iron and Aluminium and are availing cenvat credit of excise duty paid on inputs, capital goods and availing cenvat credit of service tax paid on input services. The appellants have availed Cenvat credit on various input services viz., Courier Services, Noise Monitoring Service, O & M for R.O.Plant, AMC service for Pest Control Equipment etc., to the tune of ₹ 2,28,550/-, during the period April 2013 to September, .....

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As far as Courier service is concerned, the Honble Tribunal had held that Courier service is eligible for credit. He further submitted that the LAA failed to appreciate the purpose for which Noise monitoring service was used. The credit cannot be denied for this service since this service is for the welfare of the employees without which the factory cannot be run. It is a pollution control requirement to run the factory. As regards O & M of RO Plant service which is essential for purificat .....

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AR, Shri L. Pannerselvam, AC, reiterated the findings of the adjudicating authority and the Commissioner (Appeals). He submitted that as per the amendment to Rule 2 (l) of CCR, 2004, with effect from 01.04.2011, it seeks to exclude certain services from the scope of input service . Hence, all the four services on which Cenvat credit availed wrongly are ineligible input service. He further submitted that no purpose would be served by remanding the matter to the original authority. Therefore, the .....

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