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TMI Blog2019 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the definition. CENVAT Credit - Clearing and Forwarding Services - HELD THAT:- These services are availed for the purpose of procuring inputs, exporting finished goods outside India, therefore these services are relating to procurement of inputs and transportation of goods up to the place of removal and are covered under the inclusive part of the definition of input service and therefore the same is qualify as input service - Credit allowed. Intellectual Property Right Services - HELD THAT:- The appellant pays royalty to the parent companies Ardex UK, Ardex-Anlagen and Ardex-Australia and the same is directly related to the manufacturing process of final products. Hence the credit relating to the Intellectual Property Right Service is eligible - credit allowed. Penalty - HELD THAT:- The appellants are not liable to penalty on wrong availment of GTA services up to the customer s premises because it was an interpretation issue - also there is no intent to evade - penalty set aside. Appeal allowed in part. - E/21017/2018-SM - Final Order No. 20629/2019 - Dated:- 9-8-2019 - SHRI. S.S GARG, JUDICIAL MEMBER Shri. Srikantha Rao, Advocate For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f irregular credit along with interest and imposed penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner and the Commissioner (Appeals) vide the impugned order reduced the tax demand from ₹ 40,32,480/- (Rupees Forty Lakhs Thirty Two Thousand Four Hundred and Eighty only) to ₹ 8,92,587/- (Rupees Eight Lakhs Ninety Two Thousand Five Hundred and Eighty Seven only) as per the table given below: Sl. No. Nature of service availed Location Tax amount (Rs.) 1 Accounting Services Depot 9,549 2 Auditing Service Depot 38,799 3 Renting of Immovable Property Services Depot 39,310 4 Telecommunication services-depot Depot 8,806 5 GTA services to customers Factory 2,09,342 6 GTA services Factory to depot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sixty Four only). The learned counsel further submitted that the service tax credit on input services pertaining to depot has wrongly been denied by travelling beyond the show-cause notice. He further submitted that Order-in-Appeal has travelled beyond the show-cause notice and Order-in-Original with regard to input credit on services pertaining to depot. He referred to para 9 of the Order-in-Appeal wherein the Commissioner (Appeals) has observed that the appellant has not taken centralized registration having several manufacturing units at different places manufacturing similar goods and further the appellants have not submitted any documentary evidence to show that the branches of various depots were exclusively marketing their products and do not have centralized billing. These allegations were not part of the original show-cause notice and therefore cannot be levelled at Appellate stage. In support of this submission, he relied upon the decision of the Apex Court in the case of Godrej Industries Ltd. Vs. CCE, Mumbai 2008 (229) E.L.T. 484 (SC). He further submitted that it has been consistently held by the Tribunal that the assessee is entitled to cenvat credit of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and hence it is eligible for credit. 4. On the other hand the learned AR defended the impugned order and submitted that the Commissioner (Appeals) after discussing each and every input service has specifically allowed the cenvat credit on various services. He further submitted that the cenvat credit of ₹ 8,92,587/- (Rupees Eight Lakhs Ninety Two Thousand Five Hundred and Eighty Seven only) was denied on few services given in the table. He also submitted that out of these services, the appellant himself has conceded that they are not entitle to cenvat credit on GTA service up to the customer s premises in view of the judgment of the Apex Court in the case of Ultratech Cement and has also written the letter to the Department to adjust the said amount against the advance deposit made by them. He further submitted that the appellant has also paid the interest of ₹ 2,20,950/- (Rupees Two Lakhs Twenty Thousand Nine Hundred and Fifty only) on this amount. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the denial of cenvat credit on input services availed at the depot viz. accounting services, audit servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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