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TMI Blog2014 (11) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... Werner Ltd V/s. CCE [2011 (2) TMI 1276 - CESTAT, BANGALORE], Raymond Zambaiti Pvt Ltd [2008 (8) TMI 777 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II], Zydus Nycomed Healthcare Pvt. Ltd V/s. CCE [2012 (11) TMI 1012 - CESTAT MUMBAI], Castro India Ltd V/s. CCE [2013 (9) TMI 709 - CESTAT AHMEDABAD], Jaypee Rewa Plant V/s. CCE [2009 (7) TMI 150 - CESTAT, NEW DELHI], CTS V/s. Tamil Nadu Trade Promotion Organisations [2005 (3) TMI 3 - CESTAT (CHENNAI)] - Stay granted. - Appeal No. 59431 to 59436 of 2013 - Stay Order Nos. 53536- 53541/ 2014 - Dated:- 23-9-2014 - Mr. G. Raghuram and Mr. R. K. Singh, JJ. For the Appellant : Sh. S. Ganesh, Sr. Advocate For the Respondent : Sh. M. S. Negi, DR ORDER Per: R. K. Singh: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARCHITECT 1,36,340.00 0.59% 10 CLUB OR ASSOCIATION 'S SERVICES 4,87,805.00 2.11% 11 INTERIOR DECORATORS'S SERVICES 9,67,538.00 4.18% 12 MANDAP KEEPER'S SERVICES 18,85,636.79 8.14% 13 OUTDOOR CATERING 1,05,573.00 0.46% 14 PANDAL OR SHAMIANA 4,43,540.00 1.91% 15 PHOTOGRAPHY SERVICES 5,00,343.70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE-2011 (22) STR 429. 02. Construction service. The Appellant submits that in regard to taking of service tax credit on Construction Service this construction was done in Appellants factory and the same relates to the modernization, renovation and repair of factory premises including office of the factory from time to time which is an input service as defined in Rule 2 (l) of the CENVAT Credit Rules. The Appellant submits that the said issue is no longer res interga in view of the decision of Commr. (Appeals) Gurgoan in order-in-Appeal No.348-349/MA/GGN/2009, dated 17.11.2009, where in the said issue has been allowed by the department, in their own case and Annexed as Annexure-E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mple copies of bills/ invoices raised by the service provider. Coca-Cola India Pvt. Ltd V/s. CCE-2009 (15) STR 657. 05. Pandal shamina service The Appellant submits that, it is in regard to amount spent on putting up pandals or shamiana service is that when construction was carried out in the factory for setting up a new building/manufacturing line, and for modernization, renovation and repairs at the factory, etc., tents are used to cover the place of work where the activity is carried out and therefore it is an input service as defined in Rule 2 (l) of the CENVAT Credit Rules, and enclosed sample copies of the invoices/bills from the service. Coca-Cola ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant submits that, it is in regard to amount expanded on interior decoration at head office and marketing offices for sales promotion of the two wheelers and its parts which is in regard to business activity, and enclosed sample copies of bills/ invoices/challans raised under Rule 4A of the Cenvat Credit Rules. Coca-cola India Pvt. Ltd V/s. CCE-2009 (15) STR 657, Cadila Health Care Ltd- 2013 (30) STR 3. 09. Mandap keepers service.-ISD The Appellant submits that, it is in regard to amount expended on putting up tents, chairs, dias, organizing lighting system etc., on holding of various business meetings conferences of the Appellant company for promoting the product a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les promotion. 12. Works contract service.-ISD The Appellant submits that, it is in regard to amount spent on execution of specified repair works undertaken on the rented properties used as corporate and marketing offices of the Appellant Company for sales promotion of two wheelers and its parts for promoting the business activity and enclosed as Annexure-X-Colly sample copies of bills/ invoices/challans raised under Rule 4A of the CENVAT Credit Rules. Coca-Cola India Pvt. Ltd V/s. CCE-2009 (15) STR 657. 4. Thus it is seen that almost the entire amount (save paltry sums), of impugned credit is prima-facie admissible as per the various judicial pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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