2022 (6) TMI 975 - AT - Central Excise

CENVAT Credit - input services - Manpower Supply Agency Service - GTA Inward Freight Service - Security Agency Service - Pest Control Service - HELD THAT - The same services in the appellant s own case for the different period has been allowed by this tribunal in INTEGRA ENGINEERING INDIA LTD VERSUS C.C.E. S.T. -VADODARA-II 2021 (10) TMI 1336 - CESTAT AHMEDABAD . The appellant is entitled for the Cenvat Credit on the services in question following the decision of this tribunal. The demand in respect of services namely Manpower, Freight Security Service and Pest control service is not sustainable - appeal allowed - decided in favor of appellant.

Summary

Issues: Admissibility of Cenvat credit for various services including Manpower Supply Agency Service, GTA Inward Freight Service, Security Agency Service, and Paste Control Service.

Analysis:
The judgment revolves around the admissibility of Cenvat credit for specific services utilized by the appellant. The lower authority had denied credit for Outdoor catering service, but the appellant did not appeal against it. The absence of the appellant during the proceedings was noted, while the learned Superintendent representing the revenue reiterated the findings of the impugned order. The Member (Judicial) carefully considered the submissions and records. Reference was made to a previous tribunal order where similar services were allowed as input services. The appellant's entitlement to Cenvat Credit was established based on precedents cited in the previous order.

In the previous order, services such as GTA Service, Business Auxiliary Service, Rent-a-Cab, Insurance Agency Service, Courier Service, Renting of Immovable Service, Maintenance & Repair Service, and Manpower Supply Service were discussed. The Cenvat Credit reversed by the appellant for Rent-a Cab, Insurance Agency Service, and Renting of Immovable Service was maintained. However, other services were allowed as input services based on various judgments. Notable references included cases related to GTA Service, Business Auxiliary Service, Business Auxiliary & Courier Services, Maintenance & Repair, and Manpower Services. The judgments cited established the admissibility of these services as input services, leading to the allowance of Cenvat Credit for the appellant.

Consequently, the tribunal concluded that the appellant was entitled to Cenvat Credit for the services in question, aligning with the previous decision. The demand for services like Manpower, Freight Security Service, and Pest Control Service was deemed unsustainable, resulting in the setting aside of the demands for those specific services. The appeal was allowed based on the findings, with penalties also being set aside due to the absence of malafide on the part of the appellant. The impugned order was modified accordingly, partially allowing the appeals in favor of the appellant.