TMI Blog2019 (7) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... s to undergo medical examination twice in a year keeping in mind the health of its employees, which is also in tune with the Factories Act, 1948 which makes it mandatory for an employer to take care of the health, safety and welfare of each of its employees - Credit allowed. Hotel Service - HELD THAT:- Mumbai bench of the Tribunal in the case of WARBURG PINCUS INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX-I, MUMBAI [ 2018 (4) TMI 482 - CESTAT MUMBAI] has held that the services are input service for providing the output service - credit allowed. Appeal allowed in part and part matter on remand. - Excise Appeal No. 41622 of 2018 - FINAL ORDER NO. 40962 / 2019 - Dated:- 25-7-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Ms. Mithela Shelar, Advocate for the Appellant Shri. M. Jagan Babu, Authorized Representative for the Respondent ORDER By this appeal, the assessee has challenged the denial of CENVAT Credit. 2.1 The facts relevant for disposing of the above appeal are as under : (i) The appellant had availed input service credit on the basis of invoices/bills issued by the service providers on the services viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are not related directly or indirectly to the manufacture as these are only welfare measures; 2.4 Further, with regard to the following services, the Ld. First Appellate Authority holds that the appellant is eligible : (a) Annual Maintenance; (b) Security Services and Training Services; (c) Technical Consultancy Services; (d) Maintenance and Repair Services; (e) Clearing and Forwarding Services and Warehouse Services; With regard to Civil Service, the Ld. First Appellate Authority however observes that the same was not contested. 2.5 Aggrieved by the above partial disallowance, the present appeal is filed by the assessee. 3. When the matter was taken up for hearing, Ms. Mithila Shelar, Ld. Advocate, appeared for the assessee and Shri. M. Jagan Babu, Ld. AR, appeared for the Revenue. 4. Ld. Advocate, at the threshold, submitted that all the issues have been considered by various fora and laid to rest and therefore, they are no more res integra. In this regard, she relied on the following judgements/orders: Sl. No. Issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stems Ltd. 2015 (39) S.T.R. 13 (Mad.) 16. Indian Additives Ltd. Vs. C.C.E., Chennai 2016 (44) S.T.R. 611 (Tri. Chennai) 17. CENVAT Credit on GTA Services Madras Cement Ltd. Vs. Assistant Commissioner of C.Ex. 2015-TIOL-1682-HC-KAR-CX 18. C.C.E., Dehradun Vs. Forace Polymers Pvt. Ltd. 2016 (45) S.T.R. 198 (Tri. Del.) 19. Eveready Industries India Ltd. Vs. C.C.E., Noida 2015 (315) E.L.T. 288 (Tri. Del.) 20. C.C.E., Beglaum Vs. Vasavadatta Cements Ltd. 2018 (11) G.S.T.L. 3 (S.C.) 21. C.C.E., Rohtak Vs. Haryana Sheet Glass Ltd. 2015 (39) S.T.R. 392 (P H) 22. Time Technoplast Ltd. Vs. C.C.E. S.T., Chandigarh-I 2015 (39) S.T.R. 690 (Tri. Del.) 23. C.C.E. Cus., Raip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. 6. I have considered the rival contentions and have gone through the orders/decisions referred to during the course of arguments. 7.1 In respect of the CENVAT Credit on Courier/Transportation (GTA) Service, I do not find any agreement/contract on record and hence, in all fairness, both the assessee as well as the Revenue should have the benefit of the same and therefore, the issue requires re-adjudication. 7.2 Hence, this issue alone is remanded to the Adjudicating Authority to pass a de novo adjudication order in the light of the C.B.I.C. Circular dated 08.06.2018 (supra) and the decisions of the Hon ble Supreme Court in the cases of M/s. Ultra Tech Cement Ltd. (supra) and M/s. Roofit Industries Ltd. (supra). 8.1 With regard to the CENVAT Credit in respect of Pest Control service, I note that the order of this Bench in the case of M/s. Hindustan Coca-Cola Beverages Pvt. Ltd. Vs. Commissioner of G.S.T. Central Excise reported in 2019 (2) T.M.I. 404 CESTAT Chennai covers the issue on hand wherein the following observations are made : 5.1 The first issue is with regard to disallowance of credit on pest control servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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