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TMI Blog2015 (11) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... that although the bills are raised in the name of the company, the traveling tickets are in the name of the personnel as the company being an artificial judicial person, cannot travel itself as it exists only on paper in the eyes of law. It is only the personnel of the company, who travel for the business of the company and the CENVAT Credit in respect of Air Travel Agent service is rightly allowed by the impugned order - Decided in favour of assessee. - Appeal No. ST/89075/13 - - - Dated:- 1-5-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri S.R. Nair, Examiner (AR) For the Respondent : Shri Ganesh K.S. Iyer, Advocate ORDER Per: Shri Anil Choudhary The Revenue is in appeal against order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity services is common input services for the premises at civil lines being an amount in question is included in the registration certificate dated 29.10.2010 for which application has been made for adding on 8.3.2010. As the Revenue felt that the assessee have availed inadmissible CENVAT Credit in respect of Travel Agent Services and Security Services which incurred in the Civil Line premises, the assessee was required to show cause as to why the CENVAT Credit totally ₹ 9,06,022/- be not disallowed and recovered under Rule 14 of Cenvat Credit Rules read with Section 11A of the Central Excise Act and further why not interest be recovered and also why not penalty be imposed under Rule 15 of Cenvat Credit Rules, 2004. 2.2 The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services issued in the name of the assessee and the security expenses was incurred by the assessee for his administrative office and not for the residential premises, which is situated adjacent to the administrative office and the mention of the residential premises is only the typographical error on part of the service provider. It was further stated that administrative office situated at Civil Line is already included in the registration certificate as one of the offices of the assessee. The delay in inclusion of the same in the registration certificate is only a procedural lapse and the same does not called for denial of credit as long as the assessee is registered under the centralized registration procedure. However, the proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue, whether credit could be availed only in respect of service provided within the business premises is no more res-integra, having been settled by the Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III - 2009 (242) ELT 168 (Bom). I also find that, the service tax paid on booking of air tickets for the company officers for sales promotion to all destinations, as per policy laid down and the use of such business trips by designated officers is undeniably in relation to the business of the appellant and there is no justification for denial of the said credit. Further, the lower authority has denied the credit on another ground that the invoices on the basis of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III 2009 (242) ELT 168 (Bom). In the Coca Cola case, the questions before High Court were that (a) whether services of Advertising and Marketing procured by assessee in respect of advertisement for aerated waters are covered under the definition of the words input services as defined under Rule 2(l) of the Cenvat Credit Rules, when admittedly the assessee concentrates exclusively used for the manufacture of the respective aerated waters which are advertised by the assessee?, and (b) whether the advertisement of sales promotion of aerated waters undertaken by manufacturer of concentrate is covered by the inclusive part of the definition of input service contained in Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an avail the credit of the service tax paid by him. Once the cost incurred by the service has to be added to the cost, and is so assessed, it is a recognition by Revenue of the advertisement services having a connection with the manufacture of the final product. Accordingly, it was held that the manufacturer-assessee Coca Cola is entitled to CENVAT Credit in respect of advertisement expenses for beverages (aerated waters) manufactured out of the concentrate so manufactured by the assessee. 4. The learned Counsel for the respondent-assessee states that in addition to the ruling in the Coca Cola India Pvt. Ltd. (supra), the issue of input tax credit have been dealt in detail by the Hon'ble Bombay High Court in the case of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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