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TMI Blog2019 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... es for attending outside work. And the same is not used for their personal use or consumption - Therefore, having considering the exclusion clause which came into force from 01 April, 2011, cab operator service is indeed used for the business of the appellant s company - it is an eligible input service. Commercial and Industrial Construction service - services used for construction of canteen which is a part of setting-up of factory which is specifically included in the exclusion clause of definition of input services up to 01 April, 2011 - HELD THAT:- The appellant have given up the claim of credit on these services amounting to 1,00,435/- for the period after 01 April, 2011 - the demand of the same is upheld. Erection of Tarpaulin shed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue could not bring anything on record contrary to the use of services presented by the appellant - all the services are indeed input services and eligible for Cenvat Credit. Credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... was classified under the head of supply of tangible goods for use. Tarpaulin Shed is a temporary structure in the factory for the purpose of protection of the raw material and finished goods from the rain. Therefore, it is an input service. She placed reliance on the following judgments: i. TML Industries Vs CCE & ST Vadodara 2017 (48) STR 485 (Tri- Amd.) ii. Sesa Sterlite Limited vs C.C.E & S.T. Vapi passed by the Hon'ble Tribunal, Ahmedabad vide Order No. A/13397/2017 dated 09.11.2017 iii. Kitec Industries (I) Ltd. Vs CCE, 2015 (38) STR 223 (Tri- Ahmedabad) iv. Hi Tech Power & Steel Vs CCE 2014 (34) STR 276 (Tri-Del) v. Coca Cola India Pvt. Ltd. Vs CCE 2009 (15) STR 657 (Bom.) (4) Air Travel Agency- This service was used for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courier Service- This service is used for movement of small quantity of materials such as samples, raw material etc to further use in processing, including receipt of some high-value inputs. Courier services are used for placing orders, filing quotations, marketing, dispatch of instructions, issuing cheques, sending stop transfer documents to depots, etc. Therefore courier services are essential for the office as well as the manufacturing unit. Reliance is placed on the following: i. Commissioner of Service Tax, Mumbai-II vs WNS Global Services 2016 (44) S.T.R. 454 (Tri- Mumbai) ii. Heartland Bangalore Transcription Ser. (P) Ltd. vs. CST, Bangalore 2011 (21) S.T.R 430 (Tri- Bangalore) iii. CCE vs CCL Products (I) Ltd. 2009 (16) STR 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st (I) Pvt. Ltd. Vs CCE 2012 (25) STR 46 (Tri- Ahmedabad). 3. Shri L. Patra, Learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant, at no point of time have established the actual use of inputs. Therefore, Adjudicating Authority as well as Commissioner (Appeals) have rightly denied the Cenvat Credit. He placed reliance on the following judgments: i. Commissioner of C.Ex., Ahmedabad-II vs Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.) ii. SKD Lakshmanan Fireworks Industries vs. CCE, Tirunelveli 2016 (42) STR 359 (Tri-Chennai) iii. CCE Vs. Gujarat Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.) iv. Eimco Elecon (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly used in or in relation to manufacture of final product. 4.3 As regard Air Travel Agency, the air travelling is used by the employees of the company for company's business work. Therefore, it is not the service which is used for individual, the service is used in or in relation to the business of the company. Hence, use of service is for the company and not for the individual. 4.4 As regard cleaning activity, since it is marble manufacturing industry, it creates lot of dust and particles which needs to be cleaning on regular basis to carry uninterrupted production activity. Similarly, the pest control is also very much necessary for such pollution prone industries. Therefore, cleaning activity is directly used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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