2019 (5) TMI 1088 - AT - Central Excise

CENVAT Credit - various input services - Business improvement services - House keeping services - Airport Agency services - Pest Rodent Control Services (in Refinery) - Tanker Agency at Ports - Cleaning of Roads - Water Washing of Cranes - Data Digitization for Inspection Department - AMC for Godrej Make furniture - period of dispute is October 2014 to June 2015 - HELD THAT - In their own case, for an earlier period, this Bench in M/S HINDUSTAN PETROLEUM CORPORATION LTD. VERSUS CCE, C ST, VISAKHAPATNAM 2016 (9) TMI 680 - CESTAT HYDERABAD considered the eligibility of CENVAT Credit on all these services and has allowed CENVAT Credit from all these services, except Road Cleaning Services which it disallowed. Since the matter has already been decided by this Bench in respect of the same assessee, there are no reason to deviate from the decision already taken - CENVAT Credit allowed on all input services except road cleaning service - appeal allowed in part.

Summary

Issues:
Eligibility of CENVAT Credit on various input services including business improvement services, housekeeping services, airport agency services, pest & rodent control services, tanker agency services, cleaning of roads, and data digitization for inspection department.

Analysis:
The appeal was filed against Order-in-Appeal No. VIZ-EXCUS-001-APP- 082-18-19, dated 29.06.2018, concerning the eligibility of CENVAT Credit on multiple input services for the period of October 2014 to June 2015. The appellant's counsel referred to a previous Final Order by the same Bench in appeal No. E/21548/2015, where CENVAT Credit was allowed on various services except road cleaning services. The Bench had considered services like anti-termite treatment, business improvement, interior development, AMC for furniture, repairs for JCB, washing of vehicles, tanker agency at ports, data entry activities, airport agency service, air cargo service, cleaning of roads, and housekeeping. Given the previous decision, the current appeal was partly allowed, permitting CENVAT Credit on all input services except road cleaning services. The appeal was disposed of accordingly.

This judgment highlights the principle of consistency in decisions by the Tribunal and the importance of precedent in determining the eligibility of CENVAT Credit on various input services. The reliance on a previous decision by the same Bench for the same assessee demonstrates the application of legal principles to ensure fairness and uniformity in tax matters. The appellant's successful argument based on the earlier decision showcases the value of legal precedents in shaping subsequent judgments and outcomes in tax disputes. The specific services considered for CENVAT Credit in both the previous and current appeals indicate a detailed examination of each service's eligibility, reflecting a thorough and meticulous approach by the Tribunal in interpreting tax laws and regulations.

In conclusion, the judgment underscores the significance of past decisions in shaping current outcomes in tax disputes and the need for consistency in applying legal principles. The detailed consideration of various input services and the allowance of CENVAT Credit on most services based on precedent exemplify the Tribunal's commitment to fair and reasoned decision-making in tax matters. The disposal of the appeal in line with the earlier decision reinforces the importance of legal precedents in guiding judicial decisions and ensuring uniformity and predictability in tax law interpretation.