2018 (12) TMI 1099 - AT - Central Excise

CENVAT Credit - input services - Renting of immovable property services - Work contract service construction service for repair and maintenance - Air Travel agent service - Mandap Keeper service - Club or association service - Courier Service - Held that - In this Tribunal s Order M/S UNIQUE PHARMACEUTICALS LABORATORIES VERSUS C.C.E. & S.T. - VADODARA-II 2018 (12) TMI 726 - CESTAT AHMEDABAD cenvat credit in respect of the same services in the appellant s own case has been allowed - credit allowed - appeal allowed - decided in favor of appellant.

Summary

Issues Involved:
Whether the appellant is entitled to cenvat credit for various input services.

Analysis:

The main issue in this case revolves around the entitlement of the appellant to claim cenvat credit for multiple input services. The input services in question include renting of immovable property, work contract service for repair and maintenance, air travel agent services, mandap keeper services, club or association services, and courier services. The appellant, represented by Sh. Yogesh B. Desai, argued that in a previous order, the Tribunal had allowed cenvat credit for the same services, citing Order No. A/12814/2018 dated 10.12.2018.

Ms. Nitina Nagori, representing the Revenue, reiterated the findings of the impugned order. After considering the submissions from both sides, the presiding Member, Ramesh Nair, noted that in the previous Order No. A/12814/2018, cenvat credit for the same services in the appellant's case had been allowed. The Member referred to a detailed statement of service-wise demand from the previous order, which listed the specific amounts involved for each service.

Sh. Yogesh B. Desai argued that all the services used by the appellant were directly related to the overall manufacturing and sale of goods, falling within the definition of input services. He supported his argument by citing various judgments where cenvat credit was allowed for similar services. The Member acknowledged that most of the input services had been recognized as such in previous judgments, and therefore, the credit was admissible. Regarding the rent-a-cab service, it was clarified that it involved the supply of tangible goods used for organizing a medical camp, thus making it eligible for cenvat credit.

Ultimately, the Member, following the precedent set by previous judgments and the Tribunal decision, allowed the credit for all the input services in question. The impugned order was set aside, and the appeal was allowed based on the consistency with the previous Tribunal decision. The detailed analysis and alignment with established legal principles led to a favorable outcome for the appellant, ensuring the admissibility of cenvat credit for the specified input services.