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TMI Blog2018 (12) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Judicial) Ms. Nidhi Nawal, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER These appeals are filed by the assessee against the Order passed by the Commissioner (Appeals) wherein the Credit on input services is denied. For the sake of convenience and since the services are common, the issues involved in all the above appeals are tabulated herein below : Sl. No. Appeal No. Period of dispute Service/(s) 1. E/40799/2018 July 2014 Telephone Service GTA (Transport of Goods by road) Security Service 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l activities of the appellant s finished goods. She relied on the following decisions in support of her contentions: C.C.E., S.T. Cus., Bangalore-II Vs. J. K. Fabrics (Bangalore) Pvt. Ltd. 2015 (39) S.T.R. 315 (Tri. Bang.); C.C.E., S.T. Cus., Visakhapatnam-II Vs. Sri. Sarvaraya Sugars Ltd. 2017 (3) G.S.T.L. 306 (Tri. Hyd.); Sunbeam Generators Pvt. Ltd. Vs. Commr. of C.Ex. S.T., Pondicherry 2016 (45) S.T.R. 424 (Tri. Chennai). 4.2 With regard to GTA/Courier (Outward Transportation of finished goods), she submitted that the CENVAT Credit of service tax paid on the outward freight from the factory to the place of the customer being not available, the appellant itself had reversed the CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintenance work. She further submitted that the definition of input service as per Rule 2(l) specifically includes services relating to modernization, renovation, repairs and maintenance of factory premises and hence, the CENVAT Credit on the Works Contract could not be denied. She placed reliance on the following judgements : UCAL Fuel Systems Ltd. Vs. Commissioner of C.Ex., Puducherry 2017 (48) S.T.R. 167 (Tri. Chennai); Mahindra Mahindra Ltd. Vs. C.C.E., Hyderabad-I 2016 (45) S.T.R. 92 (Tri. Hyd.); Anar Chemicals Pvt. Ltd. Vs. Commissioner of C.Ex., Ahmedabad 2011 (24) S.T.R. 32 (Tri. Ahmd.); C.C.E., Ahmedabad-II Vs. Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.). 4.5 She also submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng decisions : Castrol India Ltd. Vs. C.C.E.,Vapi 2013 (291) E.L.T. 469 (Tri. Ahmd.); Commissioner of Central Excise, Bangalore-I Vs. ECOF Industries Pvt. Ltd. 2011 (23) S.T.R. 337 (Kar.); Commissioner of Service Tax, Ahmedabad Vs. Godfrey Philips India Ltd. 2009 (239) E.L.T. 323 (Tri. Ahmd.). 4.7 With regard to Vehicle Maintenance Services, Ld. Advocate submitted that the appellant had availed the CENVAT Credit on the Maintenance and Repair Service of their own vehicles which were used for transportation of finished goods. She also submitted that the appellant used the above vehicles exclusively for transportation of raw materials inside the location for manufacturing and clearing the finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (47) S.T.R. 33 (Tri. Hyd.); Hindustan Coca Cola Beverages Pvt. Ltd. Vs. C.C.E., Nashik 2015 (38) S.T.R. 129 (Tri. Mum.). Reliance Industries Ltd. Vs. C.C.E. S.T., LTU, Mumbai 2016 (45) S.T.R. 383 (Tri. Mum.). 5. Per contra, Ld. AR supported the findings of the lower authorities. 6. On going through the above judgements relied on by the Ld. Advocate, I find that the issues have been decided at various levels and the same are more or less settled which is also applicable to the period after 01.04.2011. Therefore, following the above judicial precedents, the appeals are allowed with consequential benefits, if any, as per law. (Pronounced in open court on 07.12.2018) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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