9911796707
TMI Blog2024 (12) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of tyres and tubes for motor vehicles. The appellants avail CENVAT Credit of central excise duty paid on the inputs and Service Tax paid on the input services, used in or in relation to the manufacture of the said final products. During the period in dispute, the appellant had received various taxable services namely, Air Travel Agent, Architect, Business Support Service, Clearing & Forwarding, Club Membership, Telephone, GTA, Housekeeping, Design & Development, Chartered Accountant Services, Sponsorship services, Outdoor Catering services etc., and availed the CENVAT Credit of Service Tax paid by the service providers and reflected in the invoices issued by them. Taking of CENVAT Credit was disputed by the Department on the ground that the disputed services are not in conformity with the definition of 'input service' as per Rule 2(l) of the CENVAT Credit Rules, 2004. The show-cause proceedings initiated by the Department for different periods, were adjudicated upon by the learned Commissioner of Central Excise, Mumbai- III, vide Order-in-Original No. 17-27/COMMR/M-III/KCG/2014-15 dated 26.11.2014, wherein proposed CENVAT Credit demand of Rs. 9,49,87,048/- was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , getting permissions, guidance under various schemes etc. (Refer submission in para 9 infra.) 1. CCE Vs. Bhilai Engineering Corporation Ltd. 2016 (41) STR 774 (T) 2. CBEC Circular No. 999/6/2015CX, dated 28.2.2015 3. Judgments in sr. no. 17 to 21 of case law compilation 3 GTA 60,46,415 - i.) GTA Services used for inward transportation of inputs and capital goods from the port to various manufacturing units (credit amounted to Rs.59,80,742/-) ii.) Credit pertains to transportation of finished goods upto the premises of C&F Agent - Rs. 65,673/- (Detailed bifurcation provided at page 567 and 568 of the appeal memo) (Refer submission in para 9 infra.) 1. CBEC Circular No. 1065/4/2018CX, dated 8.6.2018 2. M/s. CEAT Ltd. Vs. CCE 2022 (10) TMI 1213 - CESTAT MUMBAI 3. Judgments in sr. no. 24 to 26 of case law compilation 4 Club or association membership 52,57,194 4,90,751 Appellant is a member of Automotive Tyre Manufacturers Association (ATMA), All India Rubber Industries Association (AIRIA), Confederation of Indian Industry (Cll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21,219 Appellant paid processing fees and annual listing fees to National Stock Exchange and Bombay Stock Exchange for listing/issue of shares, bonds, mutual funds etc.. The said service helps Appellant company to raise funds for undertaking its manufacturing activity. Hinduja Foundries Ltd. Vs. CCE 2017 (3) GSTL 294 (T) 11 Sponsorship Services 1,57,590 - Appellant has sponsored for advertisement of its manufactured final products. Appellant has sponsored various events at various locations all over the country for promotion and marketing of business of Appellant company. The expenses incurred by the Appellant are in nature of advertisement. Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE&ST - 2018 (363) ELT 1087 (T) 12 Design & Development of moulds required for manufacture 1,51,138 - Appellant has availed services of designing tyre mould which is used in manufacture of tyres. Without use of said service, manufacturing of finished goods is not possible. Therefore, it has direct nexus with manufacture of finished goods. 13 Architect services 82,400 - Appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. CCE - 2009 (15) STR 657 (Bom.) and UltraTech Cement Ltd. Vs. CCE - 2010 (20) STR 577 (Bom). 7. The definition of 'input service' was substituted by Notification No. 03/2011-C.E. (N.T.) dated 01.03.2011 w.e.f. 01.04.2011. The effect of the substituted definition is that the phrase "means" was enumerated in the said definition clause, which covers any services used directly or indirectly, in or in relation to manufacture of the final products and clearance of the finished products upto the place of removal for consideration as 'input service'. Since such definition clause is very wide and cover various services for consideration as input service, narrow interpretation cannot be placed to deny the benefit of CENVAT Credit availed by the appellants on the disputed services. Further, the said definition clause also used the term "includes", which expanded the scope of definition, in order to consider not only the services mentioned therein, but also the other services, which are used for accomplishing the purpose of manufacturing business. Since the appellants, as per table drawn in paragraph 3 above had used the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
