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Vinati Organics Ltd Versus Commissioner of Central Excise & Customs, Kolhapur

2018 (2) TMI 776 - CESTAT, MUMBAI

100% EOU - CENVAT credit - outdoor catering service - rent-a-cab service - accident insurance - Held that: - any activity that has some connection with the business, whether directly or indirectly, would be entitled to availment of CENVAT credit - ‘outdoor catering service’ is a statutory requirement in factories, while ‘rent-a-cab service’ is utilized for picking up and dropping of employees, and ‘accident insurance’ is for coverage of contingencies at the workplace - credit allowed on all serv .....

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tering services and Rs. 99,864/- on rent-a-cab service besides ordering interest and imposing a penalty of ₹ 4,85,812/- under rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. The first appellate authority, Commissioner of Central Excise & Customs (Appeals), Goa, taking note that the denied CENVAT credit was for the period from April 2011 to March 2013, examined the relevant provisions and acknowledging that the assessee had not disputed disall .....

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ssioner of Central Excise, Nagpur v. Ultratech Cement Ltd [2010 (260) ELT 369 (Bom.)] which held that 33. It is argued on behalf of the Revenue that not only the ratio but the decision of the Apex Court in the case of Maruti Suzuki Ltd. (supra) must be applied ipso facto to hold that the credit of service tax paid on outdoor catering services is allowable only if the said services are used in relation to the manufacture of final products. That argument cannot be accepted because unlike the defin .....

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t of the definition of input alone would apply and not the judgment in its entirety. In other words, by applying the ratio laid down by the Apex Court in the case of Maruti Suzuki Ltd. (supra), it cannot be said that the definition of input service is restricted to the services used in relation to the manufacture of final products, because the definition of input service is wider than the definition of input . 34.?Therefore, the definition of input service read as a whole makes it clear that the .....

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llowable. 35. The argument of the Revenue, that the expression such as in the definition of input service is exhaustive and is restricted to the services named therein, is also devoid of any merit, because, the substantive part of the definition of input service as well as the inclusive part of the definition of input service purport to cover not only services used prior to the manufacture of final products, subsequent to the manufacture of final products but also services relating to the busine .....

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uggest that the Legislature intended to define that expression restrictively. Therefore, in the absence of any intention of the Legislature to restrict the definition of input service to any particular class or category of services used in the business, it would be reasonable to construe that the expression such as in the inclusive part of the definition of input service is only illustrative and not exhaustive. Accordingly, we hold that all services used in relation to the business of manufactur .....

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07. In that Circular the C.B.E.C. (vide para 8.3) has held that the credit of service tax paid in respect of mobile phone service is admissible provided the mobile phone is used for providing output service or used in or in relation to manufacture of finished goods. Mobile phone service is neither used in the manufacture of final product nor it is specifically included in the definition of input service. Even then, the C.B.E.C. has construed the definition of input service widely so as to cover .....

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for consideration was, whether a manufacturer of non-alcoholic beverage bases (concentrates) is eligible to avail credit of service tax paid on advertisement, sales promotion, market research etc. The argument of the revenue in that case was that the advertisements are not relatable to the concentrate manufactured by Coca Cola India Pvt. Ltd. (supra) and hence, the credit in respect thereof cannot be allowed. Considering the Finance Minister s Budget Speech for 2004-05, press note issued by the .....

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