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Astra Zeneca Pharma India Limited Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-LTU

2017 (10) TMI 559 - CESTAT BANGALORE

CENVAT credit - car rented on lease during the period April 2005 to March 2010 - It is the case of the Revenue that since the cars are put to use by the company for individual consumption, CENVAT credit is not available on such service tax paid, as it has no nexus with the manufacturing activity - Held that: - The service provider has leased out the cars to the appellant for his deployment, which the appellant has done so to enable the Senior Officials of the company to travel from their residen .....

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- Since the period involved in this appeal is prior to 1.4.2011, the impugned order set aside - appeal allowed - decided in favor of appellant. - ST/23745/2014-SM - Final Order No. 21218 / 2017 - Dated:- 27-7-2017 - Shri M. V. Ravindran, Judicial Member Mr. V. Raghuraman, Advocate Raghuraman & Chythanya, Advocate For the Appellant Mr. Parasivamurthy. N. K, AR For the Respondent ORDER Per : M. V. Ravindran This appeal is directed against the Order-in-Appeal No. 62/2014 dated 15/10/2014 p .....

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Management Officials. It is the case of the Revenue that since the cars are put to use by the company for individual consumption, CENVAT credit is not available on such service tax paid, as it has no nexus with the manufacturing activity. 4.1 I find that there is no dispute as to the fact that the service tax liability on such leasing of cars has been discharged by the appellant to the service provider. The service provider has leased out the cars to the appellant for his deployment, which the a .....

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ax remittances in respect of tour operator and rent-a-cab services, which were rejected by the Commissioner (Appeals) on the ground that these services were not shown to have been used for employees of the appellant company but were used in individual capacity. Ld. Counsel for the appellant contends that vehicles hired for picking up and dropping of employees whether in bulk or on individual basis - for higher category employees would be nevertheless be input services, entitled for claim of cenv .....

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ments were exchanged within the country employing courier agencies and with other units of the appellant itself and therefore this would be a legitimate input service on which cenvat credit could be availed. This contention is well taken. Consequently, I hold that refund is admissible in respect of taxes remitted on account of domestic courier services as well. 7. The appellant claimed refund of service tax paid on services such as civil construction works, of painting, landscaping work, road fo .....

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service of software exports, adversely. The tax remitted on input services denied by the Commissioner (Appeals) pertain to painting of the appellant s premises; landscaping of the premises; road and culvert formation and maintenance; architectural consultancy; and other civil works in relation to its business premises. In my considered view, denial of refund of service tax paid in respect of these services, which are integral to the business of the appellant, cannot be sustained. The appellant .....

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ment service; public relations; membership of association; and personnel training, on the ground that these activities were not directly related to its output service, of software exports. Benefit was given only in respect of commercial training or coaching service and chartered accountant service, subject to proof. In my considered view the taxes paid on business management or consultancy services, to the Confederation of Indian Industry for organizing conferences related to the industry; publi .....

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rvices, as the case may be. 9. The appellant had contested denial of cenvat credit on input service to the extent of ₹ 11,95,078/-. The adjudicating authority denied this claim on the ground invoices issued by the service providers did not contain PAN based registration numbers in some instances or the invoices were addressed to the appellant but do not bear any registration number at all. The appellate authority however granted relief to the extent the invoices did not bear the registrati .....

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e adjudicating authority, ₹ 2,41,675/- was denied on the ground that relevant invoice/bills do not contain the service tax registration number which did not correspond to the registered premises of the appellant or on the ground that the amount of service tax amount was not mentioned. The Appellate Commissioner concurred on this aspect and observed that wherever the relevant bills/invoices do not contain the service tax registration number; do not relate to the registered premises of the a .....

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