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TMI Blog2016 (12) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... easons disentitle an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. It was in this background that the Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural. As regards rent-a-cab service, the vehicle is used for transportation of employee for the purpose of factories activity. Therefore Rent-a-Cab service falls within the ambit of definition of input service. As regards security service, since the security service was received by the appellant even though at job worker’s place but it is in relation to job work activity carried out on behalf of the appellant, the job work activity is part and parcel of the over all manufacturing of the final product. Therefore the security service is used in or in relation to the manufacture of final product. In my considered view the credit is admissible on the security service. As regard credit on mobile phone which was denied on the ground that it does not have nexus with in or in relation to the manufacturer, it was found that as per the submission of the Ld. Counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Commissioner of C.Ex., Bangalore Vs. Tikmani Steel Company Ltd. 2005 (192) E.L.T. 413 (Tri.-Bang.). (iii) Vodafone Cellular Ltd. Vs. Commissioner of Central Excise, Pune-III 2016 (42) STR 1048 (Tri.-Mumbai) He further submits that credit was rightly taken on Rent-a-Cab service as the vehicle was used for transportation of employees to and fro factory. The issue of credit on Rent-a-Cab is covered by the following circular/judgments: (i) Circular 943/4/2011-CX.dated 29-Apr-2011 dt. 29.4.2011 (ii) Principal Commissioner Vs. Essar Oil Ltd. 2016 (41) STR 389 (Guj.) (iii) Indian Oil Corporation Ltd. Vs. Commissioner of C.Ex., Mumbai-II 2016 (41) STR 515 (Tri. Mumbai) As regard the security service, the same has been provided to the appellant only at the premises of their job worker for security and safety of material of the appellant lying in the job worker s place. The job worker is carrying out the cutting process of paper supplied by the appellant on job work basis. Therefore, the security service is directly related and is part and parcel of their entire manufacturing process of the final product. As regard the cenvat credit on mobile phone he does not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty. Question No. 1 therefore shall have to be answered in favour of the respondent and against the assessee . (ii) In the case of Commissioner of C. Ex. Vapi Vs. Smita Conductors held that- 3. I have considered the submissions. I find that the decision in the case of Jindal Photo Limited was rendered in exactly similar circumstances. In that case also the registration was not taken by the head office as input service distributor. Further, I am unable to appreciate the stand taken by the Revenue that this decision is not applicable in view of the judgment in the case of Jindal Photo Limited deals with modvat/cenvat credit of goods and in this case the question involved is services. This itself is a wrong submission since in Jindal Photo Limited case also the ratio involved was cenvat credit on input services only. Further, it has also been submitted that receipt of goods is verifiable but not the services. In this connection it woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as a ground for denial of the credit. Reliance in this case is made to the Tribunal s decision in the case of Doshion Ltd. v. CCE, Ahmedabad reported in 2013 (288) E.L.T. 291 (Tribunal-Ahmd.) . From the above judgments it was observed that even if the credit is distributed before obtaining registration, it is permissible. As regard the issue, where the appellant has taken the credit not on valid invoice but on the allocation chart, I find that whatever document on which credit was passed on, if it contains all the information as required under Rule 4A of Service Tax Rules, 1994, the said document should be accepted and the credit cannot be denied. The relevant portion of Rule 4A is reproduced below: RULE [4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan. - (1) Every person providing taxable service shall [, not later than [thirty days] from the date of [completion of] such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier,] issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him [in respect of such taxable servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit on the basis of the challans under which the service tax had been paid on the service received if the services received are covered by the definition of input service . (ii) In the case of Commissioner of C. Ex. Bangalore Vs. Tikmani Steel Co. Ltd., held that- 5. On a careful consideration, we notice that the Commissioner has examined the issue on each of the point in great detail. In so far as the demands on manipulated documents are concerned, the duty is ₹ 29,980/-, which has already been paid. On the issue pertaining to taking Modvat credit on the documents issued by the Dealers who were not Registered one, we find that the provision for availing credit on the basis of documents issued by Registered Dealers was introduced only on 4-7-1994 while the period in question is April, 1994 to June, 1994. Therefore, the findings recorded by the Commissioner that the documents are all in the prescribed format and merely because the documents referred to Stock Transfer Memos instead of invoices is no ground to deny the Modvat credit as all the prescribed statutory details were available in the document. The Commissioner s findings on time bar is a correct f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of input service. This issue is also covered by the following judgment. (iii) In the case of Indian Oil Corporation Ltd. Vs. Commissioner of C. Ex. held that- 5. Having considered the rival contentions, we hold that the appellant have rightly availed Cenvat credit of ₹ 30,16,215/- being an amount paid towards Goods Transport Agency service. We further hold that the appellant is entitled to Cenvat credit of ₹ 7,11,257/- taken on the basis of TR-6 challan, which is a notified documents for availing credit and being a procedural issue, will apply retrospectively. We further hold that the input service like Courier service, Xerox service and Rent-a-Cab operator service are input services in relation to business of the appellant as a manufacturer and service provider and as such the appellant has rightly availed the Cenvat credit on the input. Thus, the impugned order is set aside. The appeal is allowed with consequential benefit. As regard the security service provided at job worker s place, I am of the view that since the security service was received by the appellant even though at job worker s place but it is in relation to job work activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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