2018 (5) TMI 89 - AT - Central Excise

CENVAT credit - CHA Services - Courier Service - Repair and Maintenance Service - Manpower Recruitment Service - Erection of Temporary Shed for storage of inputs/finished goods during monsoon season - Held that - the admissibility of credit of service tax paid on these services viz. CHA Services , Courier Service , Repair and Maintenance Service , Manpower Recruitment Service and Erection of Temporary Tarpulin Shed Service are covered by the various judgments of the Tribunal - appeal allowed - decided in favor of appellant.

Summary

Issues:
Admissibility of Cenvat Credit for various services including CHA Services, Courier Service, Repair and Maintenance Service, Manpower Recruitment Service, and Erection of Temporary Shed for storage of goods during monsoon season.

Analysis:
The appeals were filed against an order passed by the Commissioner (Appeals) regarding the admissibility of Cenvat Credit for the mentioned services. The main issue revolved around whether the appellants were entitled to claim Cenvat Credit for the Service Tax paid on these services. The appellant's advocate argued that previous judgments by the Hon'ble Gujarat High Court and various Tribunals had held such credits to be admissible. Specifically, they cited cases such as CCE vs. Dynamic Industries Ltd, M/S Prince Pipes & Fitting Pvt Ltd. vs. Commissioner, KLA Tencore India Ltd vs. CCE, and Janatics India vs. CCE, to support their claim. Additionally, concerning the credit availed for the "Erection of Temporary Shed" during the monsoon season, it was argued that the Service Tax was paid under Tangible Service and not under construction service, making it admissible based on a previous Tribunal judgment in the case of KITES Industries (I) Ltd. vs. Commissioner of C. Ex. and Service Tax.

The Revenue's representative reiterated the findings of the Ld. Commissioner (Appeals), opposing the appellant's arguments. However, the Member (Judicial) found that the admissibility of the Cenvat Credit for the mentioned services was indeed covered by the judgments cited by the appellant. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief, if any, as per the law. The decision was dictated and pronounced in the open court by Dr. D.M. Misra, Hon'ble Member (Judicial) of the Appellate Tribunal CESTAT AHMEDABAD.