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M/s Piramal Enterprise Ltd. Versus Commissioner of Central Excise, Raigad

2018 (1) TMI 460 - CESTAT MUMBAI

CENVAT credit - input services - canteen services - rent a cab services/bus service - Courier services - Held that: - in the present case, the appellant have not provided the service of catering to any particular employee and as such the exclusion Clause C in Rule 2(l) does not apply - credit allowed. - Rent-a-cab service - Held that: - service is bus service received by the appellant company for transport of their employees to and from residence to the factory, the exclusion Clause C do .....

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is also allowable as input credit. - Appeal allowed - decided in favor of appellant. - E/87361/13 - A/91595/2017 - Dated:- 22-8-2017 - Shri Anil Choudhary, Member (Judicial) Shri Manoj Chauhan, C.A.: For Appellant Shri M.R. Melvin, Superintendent (A.R.): For Respondent ORDER Per: Anil Choudhary The issue in this appeal relates to disallowance of CENVAT credit on canteen services ₹ 98,952/-, rent a cab services/bus service ₹ 82,396/- and Courier services ₹ 14,195/- relating .....

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final products and clearance of the final product up to the place of removal. 3. The show-cause notice was adjudicated on contest and the proposed demands confirmed, aggregating ₹ 2,08,442/- along with equal amount of penalty under Rule 15 of CENVAT Credit Rules, 2004 read with provisions of Section 11AC of the Central Excise Act, 1944. Being aggrieved the appellant had preferred appeal before learned Commissioner (Appeals) who vide the impugned order have been pleased to allow the disall .....

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r catering, beauty treatment etc., when such services are used primarily for personal use or consumption of any employee. It was further observed by the learned Commissioner that in view of the express exclusion of rent-a-cab service and canteen services from the definition of input services, the CENVAT credit is not admissible to the appellant from 01/04/2011 onwards. As regards outward courier services - it was observed that the appellants have failed to adduce any evidence to prove that this .....

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es integra and the co-ordinate Bench of this Tribunal in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE, Nashik - 2015 (38) STR 129 (Tri.-Mumbai.) wherein held that CBE & C Circular No.943/4/2011-CX, dated 29.04.2011 specifically used words such as used primarily for personal use or consumption of any employee. Cost of outdoor catering service used in relation to business activities for MS Part of cost of final product, which fact remains un-rebutted by Department. Cost of such .....

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l considering the CENVAT credit of service tax paid on input service of renting of motor vehicle for transport of its employees from the residence to their factory and back, wherein the credit was denied with reference to Clause C introduced in Rule 2(l) of CENVAT Credit Rules, 2004 w.e.f. 01/03/2011. This Tribunal upon after the interpretation held as follows: - 4. A reading of the above Exclusion Clause show that services provided by way of renting of a motor vehicle do not stand excluded in t .....

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in case where motor vehicle is eligible for Cenvat Credit as capital goods. 5. He has however denied the benefit to the assessee on the ground that such motor vehicle are not capital goods for the appellant, Cenvat Credit availed on the input services of renting of motor vehicle would not be admissible. 6. However, I find flaw in the above interpretation of appellate authority. He has observed- A person who is receiving the input services of renting of immovable property, can never avail cenvat .....

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the service provider and not vis-a-vis the services recipient." As such the interpretation of the lower authorities that motor vehicle are not capital goods for the services recipient cannot be appreciated in as much as motor vehicles are admittedly capital goods in terms of the Rule 2 (A) of Cenvat Credit Rules. 7. In view of the above analysis I hold that the appellant would be entitled to the Cenvat Credit on service tax paid on the said services. Accordingly, the impugned order is set .....

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