TMI Blog2023 (9) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... order to stay connected 24 X 7 with the employees of the Bank. In that circumstances, reliance on the decision of this Tribunal in the case of JSW ISPAT STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2014 (2) TMI 776 - CESTAT MUMBAI] , wherein this Tribunal has held Undisputedly, in this case, the telephone service and air travel services have been availed by the appellants in the course of business activity as a manufacturer of excisable goods. Therefore, the issue is no more res integra - thus, cenvat credit allowed to the appellant on telephone service in question. Denial of cenvat credit on medical insurance - HELD THAT:- It is required to provide medical insurance service in terms of Indian Bank Association for all employees and it is a part and parcel of employee cost for the Bank and these employees are working strength of the Bank for providing output services. In that circumstances, by relying the decision of the Larger Bench of this Tribunal in the case of M/S. RELIANCE INDUSTRIES LTD., VADODRA VERSUS COMMISSIONER CENTRAL EXCISE SERVICE TAX (LTU) , MUMBAI [ 2022 (4) TMI 1357 - CESTAT MUMBAI (LB)] , it is held that the appellant is entitled to take the cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,08,50,428/- during the period April, 2006 to February, 2008 with regard to services availed by them by installation of telephone service at the residence of their officers, medical insurance service, corporate club membership as they are not input service as per Rule 2 (l) of the Cenvat Credit Rules, 2004. 2.2 The matter was adjudicated and the adjudicating authority confirmed the demand of Rs.2,21,51,901/- along with interest and equivalent amount of penalty was also imposed. 2.3 A demand on account of irregular cenvat credit of Rs.1,08,50,428/- was confirmed along with interest and an equivalent amount of penalty was also imposed. 2.4 A small interest of Rs.1,66,041/- was also confirmed against the appellant. 2.5 Against the said order, the appellant is before us. 3. Today, when the matter was called, the ld.Consultant for the appellant, submits that the appellant is not contesting the demand of Rs.1,66,041/- on delayed payment and the same has also been paid by the appellant. The appellant is contesting other issues, namely, service tax on agency commission on behalf of RBI and cenvat credit on various input services. 4. The ld.Cousultant for the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of Croporate Club Membership service, it is his contention that it is not individual membership of Employee. It is a corporate membership for improvement of business purposes and access to top industrialist and it is mainly for Sales Promotion and Market Research by the Banking Staff and the said issue has been settled by this Tribunal in the cases of Vinayak Steels Ltd Vs CCE 2017 (7) TMI 346 CESTAT Hyderabad EMCO Ltd Vs CCE 2023 (5) TMI 379 CESTAT Mumbai. 4.5 Finally, the ld.Consultant submitted that the extended period of limitation cannot be invoked in the facts and circumstances of the case as the banking company is a public sector undertaking and the appellant has not any intention to evade payment of tax and the issues are prone to interpretation and the same are pending before the Tribunal as well as before the Hon ble High Court. Therefore, the extended period of limitation cannot be invoked in the facts and circumstances of the case. To support his contention, he relied on the decision of this Tribunal in the case of CCE Vs Bharat Yantra Nigam Ltd 2011 (6) TMI 389 CESTAT New Delhi Mackintosh Burn Ltd Vs CST 2019 (9) TMI 75 CESTAT Kolkata. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 934 and also the other activities of the Scheduled Banks involving statutory functions on behalf of the Reserve Bank of India, were not taxable with regard to the terms of the notification. 6. The opinion of the findings of the CESTAT are in accordance with the judgment of this Court in State of Madras v. Cement Allocation Coordinating Organisations, 1971 (2) SCC 587. The Court had said on that occasion that the acts of the agent are also attributable to the principal. This principle is also embodied in Section 65(7) of the Finance Act, 1994. 7. In view of the above, having regard to these facts, this Court is of the opinion that the reasoning of the tribunal with respect to the activities of the scheduled Banks, so far as scheduled banks perform activities as statutory agent of the Reserve Bank of India under section 45 of the Reserve Bank of India Act, 1934 are concerned do not call for any interference. The appeals are accordingly dismissed. As the Hon ble Apex Court has held that the commission received by the scheduled bank on behalf of the RBI, is not taxable service. We, therefore, hold that the demand of service tax on the agency commission received on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited (supra), wherein this Tribunal has observed as under : 7. Insofar as Club Services are concerned, I find that the issue is no more res integra and this Tribunal has decided it in the case of Vinayak Steels Limited Vs. Commissioner of Central Excise Service Tax, Hyderabad reported at 2017 (4) G.S.T.L 188 (Tri.- Hyderabad), wherein it was decided that corporate membership of the club is utilized for business meetings and sales meetings and therefore, for the period prior to 01.04.2011, Service Tax paid on corporate membership of club was admissible for availment of CENVAT Credit. Following the precedent decision of this Tribunal in the present case, I allow CENVAT Credit of Service Tax paid on corporate membership of club to the appellant. In the above cited case, the Tribunal held that the corporate membership of the club was utilized for business meetings and sales promotion, we hold that the appellant is entitled for cenvat credit on corporate club membership. 11. In view of the above discussions, we hold that the appellant has correctly taken the cenvat credit on the services in question. 12. In view of this, we hold that as the demand of Rs.1,66,041/- has ..... 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