9911796707
TMI Blog2019 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue to prove that the same were used for the personal use/consumption of the employees for which nothing has been brought on record in the case on hand - credit allowed. GTA (Outward) Services - Held that:- The Ld. Advocate has not pressed the issue - Demand upheld. Appeal allowed in part. - Appeal No.: E/41057 & 41058/2018 - Final Order No. 42970-42971/2018 - Dated:- 19-11-2018 - Shri P. Dinesha, Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is engaged in the manufacture of Motor Cars of various cylinder capacities falling under Chapter Sub-heading Nos. 8703 22 91/8703 23 91/8703 32 91/ 8703 33 91 of the First Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, setting aside the entire demand with regard to Courier, Manpower Recruitment/Manpower Agency Services, and Clearing House Agency Services. Penalty imposed was also set aside. Further, the first appellate authority has also remanded the matter with respect to Rent-a-Cab, Health Insurance and Management Consultancy Services. The details of the services and amount involved for the impugned periods are tabulated below for the sake of convenience : O-I-A No. SCN/SOD No. Date Period Involved Services disallowed and amount involved (in Rs.) 446/2017 SCN No. 30/2010 dt. 26.04.2010 April 2005 to March 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w employees at plant, attending after sales service claims and warranties, etc., which had clear nexus with the manufacture and clearance of final products; that Revenue had not proved that the above service had been used for the personal benefit of the appellant. She therefore pleaded that the denial of credit in respect of Travel Agency Services was unsustainable and prayed that the same be set aside. 4.2 Ld. Advocate also relied on the case of Principal Commissioner Vs. Essar Oil Ltd. 2016 (41) S.T.R. 389 (Guj.) wherein the Hon ble jurisdictional High Court after hearing the rival contentions has inter alia allowed the credit availed on Travel Agent Services. 4.3 With regard to the GTA (Outward) Services, Ld. Advocate did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r employees for their movement within the refinery premises or for outward traveling in connection without business. It is submitted that the vehicles are always hired for the purpose of travel by employees for discharging their responsibilities which are always either in connection with our manufacture/business. It is further submitted that it will be impossible for a refinery of our size to operate without having basic transportation facilities for internal movement of employees, which is essential to carry out the manufacturing activity. Further, the employees are required to undertake various business travels, without which it is impossible to carry the business. In view of the above, the nexus between this service and our manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, would be available to the noticee, of course including Cenvat credit to the extent of service tax suffered on such services, if they have paid in compliance with the provision of Rule 4(7) of the Cenvat Credit Rules, 2004. I also find no dispute regarding non-payment of such bills to the providers of the service. In the light of the foregoing discussions, I find that all the eleven services being contended hereinabove for availing Cenvat credit of service tax paid thereon are eligible input service in the given circumstances and within the purview of meaning assigned to input service in the Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, the noticee is entitled and has correctly availed Cenvat credit available on all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. From the record it does emerge that there was no dispute even by the Department on the issue that the assessee had consumed for itself various services at various stages in their manufacturing and business activities. Cost was born by the assessee which also formed a part of the value of the goods manufactured. 7. Rule 2(l) of the Cenvat Credit Rules, 2004 defines input service . This definition is couched in means and includes the expression. The definition input service would mean, any service used by the provider of output service, or used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include var ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
