9911796707
TMI Blog2011 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... t of dispute is as to whether rent a cab service for hiring vehicle used by the company, service of maintenance and repair and mobile telephone service are covered by the definition of the "Input service" and whether the cenvat credit of the Service tax on these service is available to the appellant. Third point of dispute, in respect of cenvat credit of the service tax paid on GTA service received by the appellant. In terms of the provisions of Rule 4(7) of Central Excise Rules, 2002 the Cenvat credit in respect of input services shall be allowed, on or after the day on which payment is made of the value of input service as is indicated in the invoice, bill or challan as the case may be. In this case, according to the department, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2010 (257) E.L.T. 29 (Kar.) of the items used for repair an maintenance of plant and machinery are eligible for credit, that as regards the rent-a-cab service used for hiring vehicles for transportation of inputs, in view of the judgment of the Tribunal in the case of J.K. Cement Works reported in 2009 (14) S.T.R. 538, and in the case of Caliber Point Business Solutions Ltd. reported in 2010 (18) S.T.R. 737, this service has to be treated as input service, that maintenance and repair service is also covered by the definition of the input service, that mobile phone service are used by the official of the company for the work and hence as held in the case of ITC Ltd. reported in 2009 (14) S.T.R. 847 and also in the case of J.K. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance and repair and mobile phones has also been rightly denied. 6. I have carefully considered the submissions from both sides and perused the records. So far as the first issue regarding eligibility of credit to HR plate/coil, jointing sheet & M.S. Stud and welding electrodes used for maintenance and repair of plant and machinery is concerned, I find that this issue has been considered by the Hon'ble Rajasthan High Court in the case of UOI v. Hindustan Zinc Ltd. (supra), by Karnataka High Court in the case of CCE, Bangalore v. Alfred Herbert (India) Ltd. (supra), by Hon'ble Chhattisgarh High Court in the case of Ambuja Cement Eastern Ltd. v. CCE (supra), and in these cases Hon'ble High Courts have held that the items used for repair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mobile phone services, it is not disputed that the mobile phones are used by the company official for the company work. Hence mobile phone service has to be treated as input service. I find that the same view has been taken in the case of ITC Ltd. reported in 2009 (14) S.T.R. 847, in the case of J.K. Cement Works reported in 2009 (14) S.T.R. 538, and in the case of Indian Rayon & Industries Ltd. reported in 2006 (4) S.T.R. 79. Hence, the cenvat credit of the service tax paid on mobile phone service would be available to the appellant. In view of this, the Commissioner (Appeals) denying the credit in respect of rent a cab and maintenance and repair of motor vehicle owned by the company and for hiring vehicles for transportation for procure ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
