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2018 (5) TMI 11 - AT - Central ExciseCENVAT credit - various input services - Air/Rail Travel Agency Service - Banking and Financial Services - Broad Band and Internet Service - Commercial and Industrial Construction Service - Training and Coaching Service - General Insurance Service - Hotel Accommodation Service - Management, Maintenance and Repair service - Security Agency Service - Held that - the aforementioned services are held to be input service within the meaning and scope of definition of Input Service under Rule 2 (l) of CCR, 2004 as held in various judgements - appeal allowed - decided in favor of appellant.
Issues:
Entitlement to avail CENVAT Credit of Service Tax paid on various services. Analysis: The appeal was filed against an order passed by the Commissioner of Central Excise, Customs, and Service Tax (Appeals) -VADODARA-I. The main issue in this case was whether the appellants were entitled to avail CENVAT Credit of the Service Tax paid on various services, including Air/Rail Travel Agency Service, Banking and Financial Services, Broad Band and Internet Service, and others. The appellant's advocate cited several judgments from the Tribunal and High Courts to support the eligibility of credit for these services. The advocate referred to judgments such as Reliance Industries Ltd. Vs. CCE & ST, Mumbai, Abacus Distribution Systems (I) Pvt Ltd vs CST, Mumbai, HP Finance Service - MPI Machines Ltd, and others to establish the eligibility of credit for different services. The advocate argued that these services are considered input services as per the definition under Rule 2 (l) of CCR, 2004, based on the judgments cited. The Revenue's Authorized Representative reiterated the findings of the Commissioner (Appeals). The Member (Judicial) analyzed the case and found that the services in question were held to be input services within the definition of 'Input Service' under Rule 2 (l) of CCR, 2004, as established in the cited judgments. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief as per the law. The decision was dictated and pronounced in the open court by Dr. D.M. Misra, Hon'ble Member (Judicial) at the Appellate Tribunal CESTAT AHMEDABAD.
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