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TMI Blog2016 (9) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... n Service is eligible input service and credit is permissible. Cenvat credit - Cab Service - Service tax paid during the period from March 2012 to December 2012 - Held that:- it is found that this very Bench in the case of S.K.D. Lakshmanan Fireworks Industries Vs C.C.E. & S.T., Tirunelveli [2015 (12) TMI 1102 - CESTAT CHENNAI] has held that Rent-a-cab service availed by a manufacturer is not an eligible input service for the purpose of availing service tax credit. Therefore, by following the ratio, I hold that cenvat credit availed by the appellant-manufacturer on the service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back is not proper and denied as the said service is not an eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avail credit on this service. Cenvat credit - Printing Work Service - Service tax paid during the period from March 2012 to December 2012 - service relates to sharing of registry documents, export invoice etc. by the appellant - Held that:- the activity of the appellant of sharing of registry documents, export invoices etc. has a direct nexus with the manufacture and clearance of the final product inasmuch as there can be no clearance without these documents. Hence appellants are entitled to this credit. Cenvat credit - Travel Agency Service - Service tax paid during the period from March 2012 to December 2012 - Held that:- as long as the Travel Agency Service is not received for personal benefit of any employee but meant for travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff Act, 1985. On scrutiny of their records, it was noticed that they had taken credit of service tax paid on various inadmissible services as the same were not related to the manufacture of final products during the period from March 2012 to December 2012. Hence a show cause notice dt. 25.3.2013 was issued proposing to disallow and recover the credit of ₹ 1,53,068/- under Section 11A of the Act read with Rule 14 of the Cenvat Credit Rules, 2004 along with interest under Section 11AA ibid read with Rule 14 ibid and to impose penalty under Rule 15. After due process of law, the adjudicating authority passed the order confirming the entire demand with interest and imposed a penalty of ₹ 10,000/-. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri.-Del.) on Auction Service (ii) Rotork Control (India) Pvt. Ltd. Vs CCE Chennai 2010 (20) STR 684 (Tri.-Chennai) on Certification Audit Service (iii) Reliance Industries Ltd. Vs CCE ST LTU Mumbai 2016 (8) TMI 123 CESTAT Mumbai credit is permissible w.e.f. 1.4.2011 if the excluded services not consumed by individual but by the company (iv) Principal Commissioner Vs Essar Oil Ltd. 2016 (41) STR 389 on Cab service Travel Agency Service (vi) Sterlite Industries India Ltd. Vs CCE Madurai 2016 (41) STR 867 (Tri.-Chennai) on Foreign Exchange service (vii) CCE Nagpur Vs Ultratech Cement 2010 (20) STR 589 (Bom.) on Mobile phone service (viii) Ultratech Cement Ltd. Vs CCE Jaipur 2015 (40) STR 523 (Tri.-Del.) on Printing Wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ld. AR and on perusal of the records, I find that the insurance service has been defined under Rule 2(l) of Cenvat Credit Rules, 2004 as follows :- (l) input service means any service, - .... ...... ..... (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or .... ...... ..... I am of the view that Rent-a-cab service availed by a service provider is an eligible input service for the purpose of availing credit whereas in the instant case, the appellant is a manufacturer of final products and not a service provider. Therefore, the case law relied upon by learned advocate is not relevant and not applicable to the facts of this case. Fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is service relates to sharing of registry documents, export invoice etc. by the appellant. Ld. Counsel relied on the decision of Tribunal's Bench at Delhi in the case of Ultratech Cement Ltd. Vs CCE Jaipur (supra) wherein at para-7 it is held as under :- 7. For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purposes of their products, therefore, these are integral part of their sale promotion. I accordingly, hold that the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. Further I hold that for organizing award functions, these activities are parts of their sale promotion as the students to whom the awards have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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