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TMI Blog2016 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Penalties are set-aside. The appeal filed by the appellant is disposed of in the above terms. The application for extension of stay order is dismissed as infructuous. - Appeal No. : E/1588/2010 & Application No : E/MA (EXTN)/15598/2014 - Order No. A/10039 / 2016 - Dated:- 15-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) For the Petitioner : Ms. Dimple Gohil, Advocate For the Respondent: Shri N. Satwani, Authorised Representative ORDER PER : MR. P.K. DAS, The relevant facts of the case, in brief, are that the appellants were engaged in the manufacture of various excisable goods. They were availing benefit of CENVAT credit under the CENVAT Credit Rules. Show Cause Notices were issued proposing to deny the CENVAT cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of Commissioner of Central Excise, Ludhiana vs DRP Malleables Pvt. Ltd. (supra), the Tribunal held that Chartered Accountant Service is specifically covered under the scope of input service and the assessee is eligible for availing credit. In my considered view, the Chartered Accountant Service related to day-to-day service cannot be reason for denial of CENVAT credit. So, the appellant is eligible to avail the CENVAT credit of Chartered Accountant Service. (ii) Security Service:- The Adjudicating Authority denied the CENVAT credit of ₹ 4,19,751.00. The Adjudicating Authority observed that the appellant have availed services of various vendors, Security Service rendered at Township, Meera Hotal, Naghedi, the areas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters maintained for workers by the manufacturer. It is held that the act of providing residential quarters by manufacturer, voluntary in nature and has no connection between such service as having direct or indirect relation to manufacture and CENVAT credit would not be available. In the present case, I find that the issue is squarely covered by the decision of the Hon ble Gujarat High court in the case of Commissioner of Central Excise Customs vs Gujarat Heavy Chemicals Ltd. (supra) against the assessee. So, the appellant is not eligible input service credit on security service rendered at the Guest House and Hostels of the appellants. (iii) Outdoor Catering Service:- The Adjudicating Authority denied the CENVAT credit of ₹ 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority denied the CENVAT credit on the ground that these services were rendered transportation for ferrying executives at Chennai, Mumbai and New Delhi, which are not related with their refinery. So, the appellant is not eligible for Cenvat credit. (v) Advertisement Agency:- The Adjudicating Authority denied the CENVAT credit of ₹ 5,508.00 on the ground that Hoarding Board was used outside by the factory. The Learned Advocate relied upon the decision of the Honble Bombay High Court in the case of Cocacola (India) Pvt. Ltd. Vs. Commissioner of Central Excise 2009 (15) S.T.R. 657 (Bom). I find that the Advertisement Service is included in the input service definition. So, the appellant is eligible of the CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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