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TMI Blog2021 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.10.2012 and confirmed the demands raised vide SCN dated 02.05.2011 and 10.02.2012. M/s JSW are in appeal against this order vide Appeal No. E/1697/2012. Department further issued the following SCNs dated 05.12.2012, 29.05.2013, 05.12.2013 & 27.01.2014, covering the period November 2011 to March 2013. These proceedings culminated in the passing of the Order-in-Original No. 01/15-16-CX dated 04.06.2015 vide which the learned Adjudicating Authority has confirmed the demands to the tune of Rs. 11,57,63,597/- raised therein and allowed credit of certain services utilized. M/s JSW are in appeal against this order vide Appeal No. E/21886/2015. Department is also in appeal against this order against allowance of the credit to the tune of Rs. 53,59,32,598/- and against non-quoting of provisions of Rule 15(1) of the CCR read with provisions of Section 11AC of Central Excise Act or Section 76 of Finance Act, 1994. 2. M.S. Nagaraja, Learned Counsel, appearing for the Appellants submits both the impugned orders No.03/12 dated 16.03.2012 (Appeal No. E/1697/2012) and No. 01/15-16-CX dated 04.06.2015 (Appeal No E/21886/2015) have proceeded on the grounds that the CENVAT Credit is not admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that Cost of input services included in the Cost of production/Price of goods is recognition of use of service in or in relation to manufacture 3. Learned Counsel submits that the impugned orders denied credit on various services on the grounds cited above. He submits that various services which were disallowed by the impugned orders have been held to be admissible for credit as per the judgments of various Courts and Tribunal and the issue is no longer Res Judicata. He relies on following cases for various services as mentioned in the table therein. Sl.No Alleged services Eligibility of cenvat credit decided vide 1. Hospitality services such as house-keeping, catering, laundry service for Hampi Guest House, Airport and Bachelor's Hostel etc. (Cleaning Service) (i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288 (AP) [ITC Ltd Vs CCE, Hyderabad - 2010 (17) STR 146 (Tri Bang)] (ii) CCE & ST, Visakhapatnam Vs Facor Alloys Ltd - 2017 (48) STR 491 (Tri- Hyd) (iii) CCE, Nagpur Vs International Combustion (I) Ltd 2016 (44) STR 110 (Tri - Mum) (iv) JSW Steel (Salav) Ltd Vs CCE, Raigad 2016 (46) STR 863 (Tri - Mum) (v) Mukand Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (15) GSTL 66 (Tri - Mum) (ii) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (363) ELT 1103 (Tri - Mum) (iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd - 2008 (11) STR 266 (Tri - Bang) 8. AMC of passenger elevators (i) SaritaHanda Exports (P) Ltd Vs CCE Gurgaon 2016 (44) STR 654 (Tri. - Chan.) 9. Horticultural consultancy at various places (i) CCE, Bangalore II Vs Millipore India Pvt Ltd 2012 (26) STR 514 (Kar) (ii) CCE & ST, LTU, Chennai VsRane TRW Steering Systems Ltd 2015 (39) STR 13 (Mad) (iii) CCE & ST, Chennai Vs Brakes India Ltd - 2019 (369) ELT 577 (Mad) 10. Maintenance of garden and fixing of agriculture artificial grass 11. Laying and maintenance of milestones Installation of Road furniture/sign boards in the factory not excluded (activities relating to business) 12. Installation, commissioning and maintenance of Public Address System in the factory (for addressing workers in case of emergencies, accidents, etc) (i) MRPL Vs CCE, Mangalore - 2007 (216) ELT 43 (Tri- Bang) 13. Handling, shearing, de-coiling, levelling, slitting of HR/CR coils undertaken at Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Neco Ltd Vs CCE, Raipur - 2015 (319) ELT 247 (SC) 21. Maintenance of airport, fixing of windows (Maintenance of Airport within factory for own aircraft) (i) Reliance Industries Ltd Vs CCE & ST, LTU, Mumbai - 2016 (45) STR 383 (Tri- Mum) (ii) Force Motors Ltd Vs CCE, Pune 1 - 2009 (16) STR 591 (Tri - Mum). 22. Incentive/bonus/reward amount paid to the service providers (Manpower Supply) (i) CC & CE, Hyderabad III Vs ITC Ltd - 2013 (32) STR 288 (AP) (ii) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) 23. Excavation, digging, roof sheeting, hiring Tippers, Pay loaders, etc. (Supply of Tangible Goods) (i) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (15) GSTL 66 (Tri - Mum) (ii) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (363) ELT 1103 (Tri - Mum) (iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd - 2008 (11) STR 266 (Tri - Bang) 24. Opening and closing of manholes, reward for making up, maintenance of Parts at Bellary, work related to school etc. (Cleaning Services) (i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288 (AP) [ITC Ltd Vs CCE, Hyderabad - 2010 (17) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T) (Affirmed by Hon High Court of Rajasthan - 2018 (9) G.S.T.L. 17 (Raj.)) (iv) Birla Corporation Ltd Vs CCE Lucknow 2014 (35) STR 977 (Tri - Del) 33. Business Support Services (i) Robert Bosch Engg & Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore - 2017 (51) STR 329 (T-Bang) (ii) Mukand Ltd Vs CCE, Belapur - 2016 (42) STR 88 (T - Mum) (iii) Brakes India Ltd. Vs CCE, Mysore 2010 (19) STR 524 (Tri - Bang.) (iv) JBM Auto System Pvt. Ltd Vs CCE, Chennai 2012 (27) STR 170 (Tri. - Chennai) (v) Castrol India Limited Vs CCE Vapi 2013 (291) E.L.T. 469 (Tri. - Ahmd.) 34. Cargo Handling Services (Handling and Transportation of Ore from mines to the factory for procurement of inputs, handling at ports for exports, handling of goods at factory/depots, Handling of structural's, Loading and transportation of soil for filling, transportation of slime, etc) Services received up to the Place of removal eligible. (i) CCE, Udaipur VsMangalam Cement Ltd - 2018 (9) GSTL 17 (Raj) [upheld by Hon Supreme Court in Commissioner Vs Manglam Cement Ltd - 2018 (16) GSTL J168 (SC)] (ii) CCE Vs Inductotherm India Pvt Ltd 2014 (36) STR 994 (Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Metro Shoes Pvt Ltd, Vs CCE, Mumbai - I 2008(10) STR 382 (T-Mum) 43. Custom House Agent services (i) Ingersoll-Rand International (India) Ltd Vs CST Bangalore 2015 (38) STR 646 (Tri- Bang) (ii) Stovec Industries Ltd Vs CCE Ahmadabad 2014 (33) STR 155 (Tri. - Ahmd.) (Maintained by Hon. High Court of Rajastahn in Commissioner of C. Ex. & Customs VsStovec Industries Ltd - 2014 (33) STR 124 (Guj.) (iii) CCE Vs Dynamic Industries Ltd - 2014 (307) ELT 15 (Guj) 44. Erection, commissioning and installation services (i) Thermax Ltd Vs CCE Vadodara 2020 (35) GSTL 118 (Tri - Ahmd) (ii) Hindustan Coca Cola Beverages Pvt. Ltd Vs CCE Chennai 2017 (49) STR 419 (Tri- Chennai) (iii) Bostik India Pvt. Ltd Vs CCE Bangalore I 2017 (49) STR 240 (Tri. - Bang.) (iv) Orient Paper Mills Vs CCE Raipur 2016 (45) STR 178 (Tri. - Del.) 45. Goods Transport by Road CBIC Circular No. 1065/4/2018-CX., dated 8-6-2018 - Credit eligible on GTA service up to the ―Place of removal‖. 46. Health Care Services (Availed only up to 31.03.2011) Service charges paid for hospitalisation of employees in the course of working in factory - covered under the term activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore - 2021 (50) G.S.T.L. 315 (Tri. - Bang.) (iii) Robert Bosch Engg& Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore 2017 (51) STR 329 (T-Bang) (iv) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) 54. Outdoor Catering services (Availed only up to 31.03.2011) CCE, Udaipur VsMangalam Cement Ltd 2018 (9) GSTL 17 (Raj) Upheld 2018 (16) GSTL168 (SC)] 55. Port services (In relation to import of inputs/capital goods and export of final products) (i) Castrol India Limited Vs CCE Vapi 2013 (291) ELT 469 (Tri. - Ahmd) (ii) Merino Industries Ltd Vs CCE Meerut 2017 (4) G.S.T.L. 395 (Tri. - All.) (iii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36) STR 1122 (Tri. - Mumbai) 56. Renting of Motor Vehicles (Credit availed up to 31.3.2011) (i) Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (48) STR 137 (Tri. - Chennai) (ii) MarvelVinyls Ltd Vs CCE Indore 2017 (49) STR 424 (Tri - Del.) (iii) Aban Offshore Limited Vs CCE Mumbai 2020 (43) GSTL 213 (Tri. - Mumbai) 57. Renting of Immovable Property services (i) Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (50) STR 145 (Tri. - Chennai) (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR 137 (Tri. - Chennai) (ii) CST VsRosy Blue (I) Ltd 2018 (13) GSTL 257 (Bom.) (iii) CCE Ahmadabad Vs Cadila Health care Ltd 2013 (30) STR 3 (Guj.) 66. Telecommunication services (i) Excel Crop Care Ltd Vs CCE, Ahmadabad 2008 (12) STR 436 (Guj) (ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36) STR 1122 (Tri. - Mumbai) (iii) Semco Electric Pvt Ltd Vs CCE, Pune 2013 (30) STR 572 (Tri - Mumbai) (iv) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT 221 (T - Mum) (v) CCE, VapiVs ITW India Ltd. 2010 (17) STR 587 (Tri- Ahmd.) 67. Works Contract services (i) Fidelity Business Services India Pvt. Ltd Vs CCE Bangalore 2021 (50) GSTL 315 (Tri- Bang.) (ii) Mercedes Benz Research & Development India Pvt Ltd Vs CCE Bengaluru 2021 (51) GSTL. 391 (Tri. - Bang.) (iii) Ucal Fuel Systems Ltd Vs CCE Puducherry 2017 (48) STR 167 (Tri -Chennai) 4. Shri P. Gopakumar, Authorized Representative for the Respondent reiterates the findings in the impugned order in respect of the appeals 1697/2012 & 21886/2015 filed by Ms JSW and the grounds of appeal in respect of the department's appeal 21990/2015. He submits that the appeals filed by Ms JSW be dismissed and Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred as specified services), in so far as they are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee. 5.3. The Rule 3 (1) of the CENVAT Credit Rules, 2004 Rule 3. CENVAT credit.- (1) A manufacturer or producer of final products or a [provider of output service] shall be allowed to take credit (hereinafter referred to as the CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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