TMI Blog2021 (3) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... inery premises or for travelling outside in connection with its business - Travel agent service has been utilized for booking of travel tickets for its employees for their official travel. The services are, therefore, used in or in relation to manufacturing / business activities of the company - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Renting of Immovable Property - HELD THAT:- These services pertain to service tax paid by the output service provider towards the office premises provided to the company on rent. These office premises are being used for carrying out its business activity viz. procurement, marketing, auditing, accounting etc. - reliance can be placed in the case of M/S. HINDUSTAN COCA-COLA BEVERAGES PVT. LD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [ 2019 (5) TMI 251 - CESTAT CHENNAI ] - credit allowed. Telecommunication Service - HELD THAT:- The mobile phone service is used by employees for carrying out business activities - reliance can be placed in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Mandap Keeper - HELD THAT:- The said service is rendered by the hotel used by the company for the purpose of conducting interviews for recruitment of employees and for business conferences held with its business associates - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Steamer agent - HELD THAT:- The said service has been utilized by it in relation to procurement of inputs / inward transportation of inputs or capital goods which is specifically covered by the definition of input service - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. The appellant is entitle for the Cenvat Credit - However, in respect of same services some of the invoices were not produced by the appellant which needs t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OIL LTD. v. CCE, RAJKOT [FINAL ORDER NO.A/10039/2016 dated 15th January, 2016] C.C.EX., NAGPUR v ULTRATECH CEMENT LTD. [2012 (278) E.L.T. 523 (Tri.-Mumbai)] HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. v COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2019 (5) TMI 251-CESTAT CHENNAI] C.C.EX., GOA v HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. [2015 (39) STR 360 (Bom.)] ESSAR OIL LTD. v. CCE, RAJKOT [FINAL ORDER NO.A/11288/2017 dated 27th February, 2017] HINDUSTAN PETROLEUM CORP. LTD. v C.C.Ex., C. S.T. VISHAKHAPATNAM [2017 (47) STR 136 (Tri.-Hyd.)] MANHATAN ASSOCIATES (I) DEV. CENTRE PVT.LTD. v. C.S.T. BANGALORE [2017 (5) G.S.T.L. 99 (Tri.-Bang.)] 3. On the other hand Shri Sharad Airan, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that since the appellant could not provide the evidence of having nexus between the services and appellant s manufacturing/business activity, the learned Commissioner (Appeals) has rightly denied the Cenvat Credit. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp. 6-38 ( Hindustan Coca-Cola Beverages Pvt Ltd. v. Commissioner of Central Excise, Chennai [2019 (5) TMI 251 CESTAT Chennai] @ pp 57-63 3 Telecommunication Service (₹ 7,00,014) representative/sample copies of invoices are @ pp. no. 162-163 The mobile phone service is used by employees for carrying out business activities. Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@pp no.6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)]@ pp 39- 44 C.C.Ex., Goa v. Hindustan Coca Cola Beverages Pvt. Ltd. [2015 (39) S.T.R. 360 (Bom.)]@ pp 64-66 Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/11288 / 2017 dated 27/02/2017] @ pp 67-71 4 Convention Service (₹ 2,50,506) representative/sample copies of invoices are @ pp. no. 135-153 - The said services were utilized in relation to training of its employees. The input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Clause 47 (c) of the SEBI s listing agreement and certification etc. which are in relation to manufacture / business. Explicitly covered in R. 2(l) Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp. 6-38 Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/11288 / 2017 dated 27/02/2017] @ pp. 67-71 8 Outdoor catering (₹ 2,32,624) representative/sample copies of invoices pertaining to the said service are @ pp. no. 156-157 - The said service pertains to operation of industrial canteens which are located in its Refinery. In terms of the provisions of the Factory Act, it is mandatory for certain factories to provide an industrial canteen within the factory premises. Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp 6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)]@pp no.39-44 Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/10039/2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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