TMI Blog2020 (2) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellants are acceptable in view of the case laws cited by the learned counsel. Decided in favor of assessee. - Service Tax Appeal No. 801 of 2009-DB - Final Order No. 20268/2020 - Dated:- 18-2-2020 - SHRI ANIL CHOUDHARY, JUDICIAL MEMBER SHRI P. ANJANI KUMAR, TECHNICAL MEMBER For the Appellant: Mr. Ananthan, CA Mrs. Lalitha, CA Abarna Ananthan, CA For the Respondent: Mr. S. Devarajan, Dy. Commr.(AR) ORDER P. ANJANI KUMAR The appellants M/s. Syndicate Bank are providing services of Banking and other financial services, the Business Auxiliary Services, Renting of Immovable Property Services etc., and are registered with Central Excise Department. On verification of the ST-3 returns filed by the appellant for the period 2007-2008, Department observed that the appellants have wrongfully utilized CENVAT Credit of ₹ 11,19,86,083/- in contravention of Rules 9(1) 9(6) of CENVAT Credit Rules, 2004; that the appellants have utilized a credit ₹ 2,38,55,544/- in excess of 20% as provided under Rule 6(3) of CENVAT Credit Rules, 2004, in respect of Taxable and non-taxable services and that the appellants did not pay applicable service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to maintain registers in the prescribed format for each type of payment which are regular in nature and a consolidated register for other type of payments; it can also be seen that the branches have been directed to transfer the service tax payable on half yearly basis to their respective GMOs/Ros who in turn shall submit the consolidated Cr IBA along with a certificate. Learned counsel submits that in view of the above, it cannot be said that the appellants did not have necessary documents and did not follow proper procedure as per Rule 9 of CENVAT Credit Rules, 2004. Learned counsel submits that the duty paying documents would be large in number, spread across various branches and showing the same at a place will be humanly impossible. The Department was well within its right to go into documents, in case of specific doubt instead of alleging that Rule 9 has been contravened. They have submitted region wise details of CENVAT Credit in respect of services like telephone, courier, AMC, others etc., and the supporting documents for the same. Therefore, it cannot be alleged that proper records have not been maintained and that the appellant are not in possession of duty paying do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of disputed services is held to be admissible. 6. Learned counsel for the appellants further submits that in view of the following decisions various input services which were disputed in the impugned show-cause notice and order, have been since held to be admissible as shown below: Sl. No. Input Service held to be Remarks 1. E-filling Allowed by CESTAT in Final Order No.20140/2015 dated 12/01/2015 2. Rent Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and OIO 12/2010 3. Generator/Contract payment Allowed by CESTAT in Final Order No. 20140/2015 dated 12/01/2015 4. Publicity/Advertisement Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and OIO 12/2010 5. Currency/Reuter Charges Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and OIO 12/2010 22. CSD on Telephone Courier Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and OIO 12/2010 23. SWD on Health Insurance premiums Allowed in the proceedings for the period October 2005 to September 2006 vide OIO 11/2007 and OIO 12/2010 24. Others Allowed by CESTAT in Final Order No.20140/2015 dated 12/01/2015 25. MICR OIO no.12/2010 dated 09/08/2010 passed in remand 6.1 Further he submits that in view of the above and in view of the judgments in the case of Millipore India Pvt. Ltd., 2011 16 Taxmann.com 363(KAR) and Toyota Kirloskar Motor Pvt. Ltd., 2011-TIOL-941-HC-KAR-ST all of the disputed items are now held to be admissible for input credit. 7. Learned counsel further relies upon the following cases to submit that the commission received in advance cannot be included in the value of taxable servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as input service. The State function arranged once in a year, for the welfare of the employees of the industry and in order to protect and preserve the culture of the State the said function cannot be separated from the business of manufacture of final product. In order to run the industry without any problem from the insiders or from outsiders, incurring of such expenses has unfortunately become a part of running the establishment. If a Multi National Company celebrates the 1st November as a Karnataka Rajyostava Day and spends lavishly for their employees and also sought participation in the said function by the jurisdictional police and on that momentous occasion, the expenses incurred for taking photography or providing Shamiyana service and inaugural of police station it cannot be said that such expenses have no nexus or integral connection with the manufacture of final product as well as business of manufacture of final products. Keeping in view the sentiments of the particular State the problems which are faced in ail these establishment in a Linguistic State and as a reasonable employer if he wants to satisfy the aspirations of the people in a lawful manner, he canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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