TMI Blog2019 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... perator service is indeed used for the business of the appellant s company - it is an eligible input service. Commercial and Industrial Construction service - services used for construction of canteen which is a part of setting-up of factory which is specifically included in the exclusion clause of definition of input services up to 01 April, 2011 - HELD THAT:- The appellant have given up the claim of credit on these services amounting to ₹ 1,00,435/- for the period after 01 April, 2011 - the demand of the same is upheld. Erection of Tarpaulin shed - HELD THAT:- It is observed that temporary shed is used for storage of raw material and finished goods for protection of the goods from rain water. Therefore, it is directly used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 11762 of 2018-SM and Excise Appeal No. 11961 of 2018-SM - FINAL ORDER NO. A/12054-12055/2019 - Dated:- 31-10-2019 - MR. RAMESH NAIR, Member (Judicial) Present For the Appellant : Ms. Dimple Gohil, Advocate Present For the Respondent : Shri L. Patra, Authorised Representative ORDER The issue involved in the present case is the admissibility of Cenvat Credit in respect of following services: (1) Cab Operator (2) Commercial and industrial construction for canteen (3) Tarpaulin shed supply of tangible goods for use (4) Air Travel Agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trial Construction service. She placed reliance on the judgment of Gujarat High Court in the case of CCE vs Cadila Healthcare Ltd. 2013 (30) STR 3 (Guj.) (3) Erection of Tarpaulin Shed- This service was classified under the head of supply of tangible goods for use. Tarpaulin Shed is a temporary structure in the factory for the purpose of protection of the raw material and finished goods from the rain. Therefore, it is an input service. She placed reliance on the following judgments: i. TML Industries Vs CCE ST Vadodara 2017 (48) STR 485 (Tri- Amd.) ii. Sesa Sterlite Limited vs C.C.E S.T. Vapi passed by the Hon ble Tribunal, Ahmedabad vide Order No. A/13397/2017 dated 09.11.2017 iii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ser. (P) Ltd. vs. CST, Bangalore 2011 (21) S.T.R 430 (Tri- Bangalore) (6) Travel Agency- This Travel agency service is used by the employees of the company towards performing outdoor duties of the company. She placed reliance on the following judgments. i. Commissioner of Service Tax, Mumbai-II vs WNS Global Services 2016 (44) STR 454 (Tri- Mumbai) (7) Courier Service - This service is used for movement of small quantity of materials such as samples, raw material etc to further use in processing, including receipt of some high-value inputs. Courier services are used for placing orders, filing quotations, marketing, dispatch of instructions, issuing cheques, sending stop transfer documents to depots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services were used directly or indirectly in relation to the manufacturing activity of the appellants and thus credit taken by the appellants was clearly admissible. She also submits that since the issue involved related to interpretation of certain provisions, thus, penalty cannot be imposed in view of the order of GHCL Ltd. vs CCE 2009 (16) STR 89 (Tri- Ahm). The appellant has been filing returns. Thus, extended period of limitation cannot be invoked while issuing the Show Cause Notice in view of the judgment in the case of Parekh Plast (I) Pvt. Ltd. Vs CCE 2012 (25) STR 46 (Tri- Ahmedabad). 3. Shri L. Patra, Learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterates the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e input service. 4.1 The Commercial and Industrial Construction service was used for construction of canteen which is a part of setting-up of factory which is specifically included in the exclusion clause of definition of input services up to 01 April, 2011. The appellant have given up the claim of credit on these services amounting to ₹ 1,00,435/- for the period after 01 April, 2011. Therefore, the demand of the same is upheld. 4.2 As regard the erection of Tarpaulin shed, it is observed that temporary shed is used for storage of raw material and finished goods for protection of the goods from rain water. Therefore, it is directly used in or in relation to manufacture of final product. 4.3 As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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