TMI Blog2018 (11) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... epairs, etc - credit allowed. Renting of Immovable Property Services - Held that:- The Commissioner (Appeals) has rightly held that where the rent is paid for a place outside the factory premises, there was “no question of allowing CENVAT Credit” for the same - credit cannot be allowed. Services of Air Travel Agent and Boarding and Lodging - Held that:- The Ld. Advocate is not pressing the same. Therefore, the disallowance of Credit on these two services is also upheld. Manpower Supply Services - Held that:- Reliance placed in the case of M/s. Coastal Rubber Equipment Pvt. Ltd. Vs. C.C.E., Chennai-II & vice versa [2017 (10) TMI 840 - CESTAT CHENNAI], where it was held that Admittedly, services received by the appellant are ‘Securit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding testing of earth pits, Renting of Immovable Property, Air Travel Service, Manpower Supply Service in relation to ESI,PF, etc. and Boarding and Lodging Service along with applicable interest and penalty of ₹ 13,000/- under Rule 15(1) of CCR while allowing the CENVAT Credit of ₹ 2,71,005/-. On appeal before the first appellate authority, the impugned Order-in-Appeal 140/2017 (CXA-II) dated 16.03.2017 came to be passed wherein the Commissioner of Central Excise (Appeals-II), Chennai has rejected the appeal and upheld the Order passed by the lower adjudicating authority. Aggrieved by the same, the appellant has preferred the present appeal before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese Electrical Services be allowed. 4.3 With regard to the Renting of Immovable Property Service in Sl. No. 2, he submitted that the appellant had rented a warehouse located outside the factory premises; that the same was used for keeping the excisable goods/finished products before the same were delivered to the customer. He further argued that the appellants contracted with the buyers and supplied the goods on FOR destination basis, the price charged for which included service up to the place of delivery; that the property in goods was transferred to the customer only in their own premises and that in these circumstances, the warehouse had been rented for just in time delivery. Hence, he argued that the rent paid to the warehouses whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal Services is no more res integra as the same has been decided by the decision of the Mumbai Bench of the Tribunal relied on by the Ld. Advocate in the cases of Ultratech Cement Ltd. (supra) for two different periods, wherein the Tribunal has allowed the Credit on input services like construction, erection, installation and maintenance and repairs, etc. Following the same, I am of the view that the denial of CENVAT Credit on these Electrical Services is unsustainable. 8. In respect of the Renting of Immovable Property Services, I find force in the contention of the Ld. AR that the rent paid for storage of the goods was not within the factory gate and hence, was not eligible for credit. The Commissioner (Appeals) has rightly held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Tribunal are laid down the law only in respect of the value of the taxable service and while granting credit to the service recipient, such value has to be restricted only to the actual value of the service. I find no merits in the above reasoning of the learned appellate authority. Admittedly, services received by the appellant are Security and Man-power Supply Services . As such, whatever tax has been paid on the said services is available as a credit to the service recipient. In the present case, the service providers have given the break-up of the various factors, in which case, the Revenue has been able to pick-up the value of Insurance or PF etc. Presuming that the service provider would have raised only one consolidated fig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an input credit service. As such, the said decision covers the entire issue in favour of the assessee. 8. In view of the foregoing, I find no justifiable reason to deny the credit to the appellant. Accordingly, the impugned orders are set aside and all the three appeals are allowed with consequential relief. 10.2 I find that the facts are similar to that of the case on hand, the above ratio could be applied. Further, Ld. AR was unable to offer any contrary decision and hence, going therefore by the above ratio decidendi , I hold that the denial of Credit on Manpower Supply Services is unjustified for which reason I allow the credit on the same. 11. In the result : (i) Demand of ₹ 24,765/- on Electrical Services is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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