9911796707
TMI Blog2015 (9) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... usekeeping Agency, is said to have been availed of, by them, in connection with the Business Activity of Production and Sale of finished goods. - So, the Appellant is eligible to avail input service credit of housekeeping service, which is related to the better maintenance and pollution control of the factory premises. Dispute relating to demand of tax on commission agent was decided by Hon'ble Gujarat High Court in the case of Cadila Healthcare Limited (2013 (1) TMI 304 - GUJARAT HIGH COURT). Hence, the Appellant availed the CENVAT credit on a bonafide impression. Denial of CENVAT Credit on the extended period of limitation cannot be sustained. Credit availed on repair or maintenance service of vehicles used by their staff member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services are not essential in the manufacture of the final product. 3. The Appellants in their reply to the show cause notice had given the detailed use of these services in the manufacture of final product as under:- A) Canteen Service (Outdoor Catering Service):- A canteen was installed in their factory premises and supplied various food articles including tea, coffee, snacks, break-fast etc to their staff members, employees and workers to run their business activity of production and sale of goods. The Hon'ble Bombay High Court in the case of Commissioner of C.Ex., Nagpur Vs Ultratech Cement Ltd - 2010 (260) ELT 369 (Bom.) held that CENVAT credit of service tax paid on Outdoor Catering Service used in Canteen for employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing work efficiency and input service credit on garden maintenance is admissible. So, the Appellant is eligible to avail input service credit of housekeeping service, which is related to the better maintenance and pollution control of the factory premises. C) Commission to Agents:- The learned Authorised Representative for the Revenue submits that the Hon'ble Gujarat High Court in the case of Commissioner of C.Ex., Ahmedabad-II Vs Cadila Healthcare Ltd - 2013 (30) STR 3 (Guj.) held that the assessee is not eligible to input service credit on Commission Agent service. The learned Advocate on behalf of the appellant submits that the demand of tax is barred by limitation. In the present case, the demand of tax for the period 2007-08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid to the commission agent during the period from May, 2005 to March, 2007. I find that the appellant has made out a case on limitation. Accordingly, I hold that the show-cause notice issued on 03/06/2010 for the demand of cenvat credit availed on service tax paid by the Commission Agent during the period from May, 2005 to March, 2007 is blatently time barred. In view of the foregoing, I set-aside the impugned order and allow the appeal. So, the denial of CENVAT Credit on the extended period of limitation cannot be sustained. (D) Repair to Motor Vehicles: It is stated by the Appellant that they have availed CENVAT Credit of Service Tax charged by authorised service station in connection with the repair and maintenance of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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