9911796707
TMI Blog2021 (11) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on the inputs and input services, which were sought to be disallowed by the Department on the ground that the same are not confirming to the definition of either 'input' or 'input service', defined under Rule 2(k) and Rule 2(l) respectively of the Cenvat Credit Rules, 2004. The show cause proceedings initiated by the Department culminated in the adjudication orders (for short, the 'impugned orders'), wherein the Original Authorities had confirmed the proposed Cenvat demand along with interest and also imposed penalties on the appellants. Feeling aggrieved with the impugned orders, the appellants have preferred these appeals before the Tribunal. 3. Sh. K.S. Ravishankar, Learned Advocate appearing for the appellants submitted that the period of dispute involved in these cases relate to both pre-amended and post-amended definition of Input Service contained in Rule 2(l) ibid. He further submitted that the appellants did not avail Cenvat credit in respect of inputs after 1-4-2011. In the appeal memorandum, the appellants had furnished the detailed list of disputed input services and their uses by the appellant in the course of providing the output service. The list is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, State VAT laws, labour laws, etc., etc. The service tax charged by the CAs are availed as Cenvat credit as input service. This service is also specifically covered in Rule 2(1) as input service. 6. Courier service The noticee has its operations i.e., immovable properties in various places within the State of Karnataka and outside the State. They also have marketing agents outside the country. The courier services received by the noticee to send various documents, agreements, bills, receipts, vouchers, etc., from one place to another both internally as also with customers/vendors/ tenants, etc. This service is used for providing output service since while rendering the output service various documents legal or business, etc., are required to be sent or exchanged. Hence, this is covered under the main limb of the definition in Rule 2(l). In any case this service would qualify to be 'input service' in terms of inclusive part of the definition. 7. Credit card, debit card or other card services These are in the nature of financing services received from banking and other financial institutions wherein the noticee has provided credit cards to the Senior Management pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RCM is availed as Cenvat credit as "input service". This service is specifically covered in Rule 2(l) as input service as "legal service". 12. Management, Maintenance or Repair Service It is submitted that noticee being engaged in real estate business has huge capital asset including computers, lifts/escalators, motor vehicles, office equipment, immovable properties, etc., which needs to be maintained and managed and repaired. The noticee receives various service providers who provided MMR service and charges service tax. The noticee has availed the Cenvat credit of the same as 'input service. This is an input service for providing output services such as renting of immovable property, MMR and other services. 13. Manpower recruitment agency service The noticee requires various manpower viz., skilled and unskilled personnel in order provide taxable output services including renting of immovable property, MMR service, etc. In order procure manpower for the purpose of carrying on the business, the noticee has received the services of manpower recruitment agency who have procured the services of manpower recruitment or supply. These services are in respect of business of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enial of Cenvat benefit on inputs, the Learned Advocate has relied upon the decision of this Tribunal in the case of M/s. Millennia Realtors Private Limited v. CCE, Bangalore [2020-TIOL-435-CESTAT-BANG] and Golflinks Software Private Limited v. CCE, Bangalore [2018-TIOL-2877-CESTAT-BANG], to state that Cenvat benefit provided under the statute cannot be denied to the appellant. 4. On the other hand, Shri K.B. Nanaiah, Learned AR appearing for the respondent/Revenue reiterated the findings recorded in the impugned order. He further submitted that since the disputed services are not confirming to the definition of either "Input" or "Input Services", defined under the Cenvat statute, denial of the Cenvat benefit by the Original Authority is in conformity with the statutory provisions and findings recorded by the Original Authority, cannot be disturbed at this juncture. 5. Heard both sides and perused the records of the case. 6. The Department in this case has not objected to the fact that the appellant did not avail any Cenvat credit on input after 1-4-2011. Thus, in absence of any specific observations being made by the Department to this effect, we are confining ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
