9911796707
TMI Blog2017 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ng under CTH 25232910 and 25232930 of the first schedule of Central Excise Tariff Act. The appellants are also having Service Tax Registration for providing taxable service under the category of GTA. During the audit of the records of the appellant by the Department, it was observed that the appellants have erroneously availed cenvat credit of service tax paid on (a) the insurance charges for the wind mill value and foundation situated at Vanivilas Sagar and Gudihosahalli, Chitradurga District (b) the Air Travel Bills, Taxi Bills, Club Bills (Madras Gymkhana Club and Presidency Club) and Motor Vehicle Service Charges, distributed by their Corporate Office at Chennai. Thereafter a show-cause notice was issued for availing irregular cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether directly or indirectly in or in relation to the manufacture of final product". He further submitted that the definition of "input service" has been given a very wide interpretation by various Courts. He further submitted that the insurance charges for the wind mill is directly related to the maintenance and upkeep of the mill and has a direct nexus to the manufacture of the cement. In support of his submission, he relied upon the following authorities: Final Order Nos. 40298-40299/2017 dated 13.02.2017 (M/S. Ramco Cements Ltd. Vs. CCE, Puducherry) 3.1. Learned consultant further submitted that the denial of cenvat credit on various input services viz. Air Travel Bills, Taxi Bills, Club Bills and Motor Vehicle Service Charges are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Club Bill which is paid to Madras Gymkhana Club and Presidency Club. He further submitted that the appellant has not brought any material on record to show that these Club bills are related to the business operation of the appellant. He further submitted that these are private clubs and are not business clubs and therefore the expenditure of the club cannot be termed as an 'input service'. I find force in the contention of the learned AR as far as Club Bills are concerned. Therefore, I deny the cenvat credit on Club Bills pertaining to Madras Gymkhana Club and Presidency Club availed by the appellant. As far as service tax paid on Insurance, Air Travel Bills, Taxi Bills and Motor Vehicle Service charges are concerned, I allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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