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TMI Blog2017 (9) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of Customs House Agent Services, Export Documentation Services, Motor Vehicles Services and Repair and Maintenance Services are admissible to the appellant? - Held that: - the services are used for the business activity of the appellant and export of goods therefore same are input service and credit are admissible - reliance placed in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, MANGALORE Versus M/s MANGALORE REFINERY AND PETROCHEMICALS LTD. [2016 (1) TMI 481 - KARNATAKA HIGH COURT], where the credit on similar services were allowed. Appeal allowed - decided in favor of appellant. - E/1805 To 1806, 1814/10 - A/88574-88576/17/SMB - Dated:- 19-7-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. Rajesh Ostwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Central Excise, Bhopal[2016(46) S.T.R. 430(Tri. Del.)] (c) CCE S.T. Mangalore Vs. Mangalore Refinery Petrochemicals Ltd[2016(42) S.T.R. 6(Kar.)] 3. On the other hand, Shri. S.V. Nair, Ld. Examiner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that as regard the services received at depot since it is used in the overall business activity of the appellant therefore even if it is received at depot, credit cannot be denied. The issue is squarely covered in the following judgments: Commissioner of Central Excise, Bangalore Vs, Ecof Industries Pvt Ltd 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) wherein this Court has clearly held that the rent-a-cab services provided by the assessee to the workers to reach the factory premises well in time, would have a direct bearing on the manufacturing activity. This is considered to be a basic necessity to ensure that the work force comes in time at the work place and the manufacturing activity proceeds smoothly and effectively. It has also held that Rule 3 of Cenvat Credit Rules, 2004, specifically provides that the manufacturer of final products shall be allowed to take credit, the service tax liable under Section 66 of the Finance Act, 1994, one which is paid on any input service received by the manufacturer of a final product. 6. It is thus clear that under the Scheme of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons of monetary value the judgment of M/s. Stanzen Toyotetsu India (P) Ltd. (supra) is not challenged thus, the said judgment has no value as a precedent in the subsequent cases. This argument is totally misconceived. The decision of the Central Government to challenge a judgment or not is within its wisdom and reason. Such decision is not binding on the Courts. On the other hand, the judgment passed by the co-ordinate Bench of this Court has binding value and this Court is bound by the said judgment, unless it is disagreed and referred to a Larger Bench. Birla Corporation Ltd 5. The issue came to be considered in several judgments of this Tribunal. In KPMG v. CCE, New Delhi - 2013-TIOL-761-CESTAT-DEL = 2014 (33) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the Service Tax payable by those entities for having provided the taxable services, those amounts could lawfully be treated as input services on which Cenvat credit could be availed. 7. On the aforesaid premises the impugned order is unsustainable and is accordingly quashed. The common adjudication order dated 25-9-2012 passed by the Commissioner, Central Excise Service Tax, Raipur order-in-original Nos.43 44/Comr/CEX/ADJ/STN/2012, dated 25-9-2012; is quashed. The appeals are allowed as above but in the circumstances without costs. Tata Steel Ltd 2. As the issue has been already settled by the Bombay High Court in the case of Ultratech Cement Ltd., reported in 2010 TIOL 745 HC-MUM = 2010 (20) S.T.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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