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M/s VE Commercial Vehicles Ltd. Versus CCE & ST, Indore

2018 (2) TMI 906 - CESTAT NEW DELHI

CENVAT credit - input services - services distributed by Head Office as ISD - business auxiliary services - business promotion services - event management services - courier services - Architect, design and interior decorator services - Industrial construction services - Tours and travel services - Repair and maintenance services - Photography and video shooting services - Insurance services - Mandap keeper/real estate agent services - photocopy services - Canteen services. - Held that: - th .....

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nts. - While in principle the appellant is eligible for credit for all these input services, the verification of records wherever required can be done by the Jurisdictional Authority of the appellant - appeal allowed by way of remand. - Excise Appeals No.52326 of 2016 and 50383 of 2017 - A/50043-50044/2018-EX[DB] - Dated:- 4-1-2018 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) S/Shri Amit Jain and Dhruv Tiwari, Advocates - for the appellant. S/Shri R.K. Mi .....

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he appellants are engaged in the manufacture of chassis for light, medium and heavy commercial vehicle and parts thereof. They are paying Central Excise duty on their finished goods and are availing credits on various input and input service. The dispute in the present appeals relates to 13 such input services on which credit has been availed by the appellants. These are : Cenvat credit of various services distributed by Head Office as ISD; Business Auxiliary and Business promotion services; eve .....

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otices by the Revenue starting from 2004. The matters were adjudicated by various Original Authorities. He mentioned that for the period January 2013 to March 2014, similar set of disputes were adjudicated by the Original Authority who allowed credit on various input services credits. He disallowed credit on two services namely repair and maintenance of water cooler and the air conditioning services and architect and design services. Even on these two services, on appeal by the appellant the CES .....

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o services distributed by ISD and availed by the appellants. 3. Learned Counsel submitted that the order dated 01/06/2015 passed by very same Original Authority covered periods which are based on amendment of Cenvat Credit Rules and as such the ratio of the original order is not factually correct. Regarding the original documents to be produced in respect of input service credit availed based on distribution by ISD, he submitted that as per the scheme of ISD, the central authority receive variou .....

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of the Tribunal for each one of the input service supports the claim of the appellant. In a written note, the learned Counsel submitted a chart of such input services alongwith judicial orders which allowed the credit on similar set of facts to the assessees. The following judicial orders of the Hon ble High Courts and Tribunal are relied upon :- (i) Cenvat credit of various services distributed by Head Office as ISD; Cenvat credit on the strength of ISD invoices Castrol India Limited Vs. CCE - .....

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. Vs. CCE - 2016 (41) S.T.R. 824 (Tri. - Chan.) ; Information technology software services Sundaram Clayton Ltd. Vs. CCE - 2016 - TIOL - 849 - CESTAT - MAD. (ii) Business Auxiliary and Business promotion services ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. ; Maruti Suzuki India Ltd. Vs. CCE - 2015 - TIOL - 1889 - CESTAT - DEL. ; Castrol India Limited Vs. CCE - 2013 (291) E.L.T. 469 (Tri. - Ahmd.) (iii) Event m .....

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y. Div. Vs. CCE & ST - 2017 (9) TMI 206 - CESTAT - AHD ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai) ; CCE & C Vs. Apar Industries Ltd. - 2010 (20) S.T.R. 624 (Tri. - Ahmd.) as affirmed by the Hon ble Gujarat High Court in Commissioner Vs. Apar Industries Ltd. - 2011 (23) S.T.R. J194 (Guj.) ; Sundaram Clayton Ltd. Vs. CCE - 2016 - TIOL - 849 - CESTAT - MAD. (v) Architect, design and interior decorator services ; Architect services; VE Commercial .....

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L. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. ; Principal Commissioner Vs. Essar Oil Ltd. - 2016 (41) S.T.R. 389 (Guj.) ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai) ; Indswift Laboratories Ltd. Vs. CCE & ST - 2015 (38) S.T.R. 522 (Tri. - Del.). (viii) Repair and maintenance services ; VE Commercial Vehicles Ltd. Vs. CCE & ST Final order No. 54385/2017 dated 16/06/2017 ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CEST .....

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CCE - 2016 (45) S.T.R. 397 (Tri. - Chan.) ; Reliance Industries Ltd. Vs. CCE & ST, LTU - 2015 (38) S.T.R. 217 (Tri. - Mumbai). (xi) Mandap keeper/real estate agent services, Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. Reliance Industries Ltd. Vs. CCE & ST, LTU - 2016 (45) S.T.R. 383 (Tri. - Mumbai). (xii) photocopy services; Sarita Handa Exports (P) Ltd. Vs. CCE - 2016 (44) S.T.R. 654 ( Tri. - Chan.). (x .....

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