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TMI Blog2019 (11) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant falls under both pre as well as post amended definition of input service. Under the pre-amended definition of input service (effective up to 31.03.2011), the scope and ambit of input service was very broad and comprehensive inasmuch as the phrase activities relating to business was specifically finding place in the inclusive part of such definition. The effect of such expression is that any services availed by a service provider for accomplishing the purpose of its business, should be considered as input service. The scope of input service was also widespread under the amended definition of input service (w.e.f. 01.04.2011) inasmuch as the expression any service used by a provider of output service for providing an output service was incorporated in such definition clause. Further, the inclusive part of definition has also widened the scope and ambit, meaning thereby that all most all the services used by a service provider were recognized as input service for the purpose of availment of Cenvat benefit. However, certain excluded category of services were provided in the definition clause, which would not be considered as input service in the case of a service provider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal or for the business connected to manufacture. (i) For booking of air tickets for various executives, officers and directors for attending various meetings and conferences related to procurement of order, operation and development purpose. (ii) Covered specifically under 'Sales Promotion', credit is admissible under Rule 2(l) of CCR, 2004. (iii) Denial of credit merely based on assumption/ suspicion is not sustainable. (iv) Judgements: (a) ITC Ltd. - 2017-TIOL- 1894-CESTAT-BANG (b) SKF India - 2017-TIOL- 3313-CESTAT-BANG © Jaypee Rewa Cement - 2017-TIOL-1719-CESTATDEL 2. Car Insurance Services (₹ 5,281/-) After - ₹ 5,281/- Thin line of differentiation for the purpose i.e. whether for personal or for the business connected to manufacture. (i) Insured own Car's, which are registered in the name of M/s. Technocraft, which are used for travelling by various executives, officers and directors for attending various meetings and conferences related to procurement of order etc. (ii) Engage Insurance company to insure these Cars, as it is mandatorily required under 'Motor Vehicles Act'. (iii) Covered under 'in or in relation', credit is admissible unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing ctivity, as held by Hon'ble Bombay High Court in the case of Manikgarh Cement-2010 (20) STR 456 (Bom). (i) old/obsolete cranes and power press, replaced by in form of renovation by installing new cranes and power press. (ii) Covered under the expression "renovation, repairs renovation or repairs of a factory" in the definition of input service under Rule 2(l), CCR. (iii) Judgements: (a) Carrier Airconditioning & Refrigeration - 2016 (41) STR 824 (T) (b) Paradise Plastics Enterprises Ltd. - 2015 (39) STR 889 (T) © Bajaj Hindustan - 2014 (33) STR 305 (T) (iv) In Manikgarh's own case, after distinguishing the earlier high court judgement, appeal has been allowed - 2017-TIOL-3832- CESTAT-MUM (v) Manikgarh (relied on Maruti Suzuki (SC) overruled by Ramala Sahakari Chini Mills - 2016- TIOL-20-SC-CX-LB 7. Estate Consultancy Services (₹ 10,300/-) Prior - ₹ 10,300/- Not able to establish nexus, with their manufacturing ctivity, as held by Hon'ble Bombay High Court in the case of Manikgarh Cement-2010 (20) STR 456 (Bom). (i) Hired offices at different locations on rent. Various internal departments like secretarial, finance, accounting, commercial, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Services (₹ 4,931/-) Prior - ₹ 4,931/- Thin line of differentiation for the purpose i.e. whether for personal or for the business connected to manufacture. (i) Insured own Car's, which are registered in the name of M/s. Technocraft, which are used for travelling by various executives, officers and directors for attending various meetings and conferences related to procurement of order etc. (ii) Engage Insurance company to insure these Cars, as it is mandatorily required under 'Motor Vehicles Act'. (iii) Covered under 'in or in relation', credit is admissible under Rule 2(l) of CCR, 2004. (iv) Judgements: (a) Jai Chemicals - 2015 (40) STR 345 (T); (b) HEG Ltd. - 2010 (20) STR 312 (T) 12. Internet Telephone Services (₹ 1,88,701/-) Prior - ₹ 29,871/- After- ₹ 1,58,830/- Exclusive use for business needs to be established. (i) Broadband connection for communicating with various customer, vendors, bankers, government agencies through e-mails and communication between registered office, manufacturing factory and office of the factory for efficient functioning. (ii) Covered under 'in or in relation', credit is admissible under Rule 2(l) of CCR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... National Stock Exchange (NSE) & Bombay Stock Exchange (BSE), needs to comply with various regulatory agencies like SEBI, ROC & Stock Exchange rules & regulations as well as Companies Act and for compliances of all such acts, rules ®ulations and Share Transfer Registry maintains shares transfer etc. (ii) "Share Registry" specifically included in third part of the definition of Input Service defined under Rule 2(1) of CENVAT Credit Rules 2004. (iii) Judgements: (a) Adani Ports & Special Economic Zone Ltd. - 2016 (42) STR 1010 (T) 16. Stock Exchange Services (₹ 1,32,863/-) Prior - ₹ 15,530/- After - ₹ 1,17,333/- Not established the nexus and use of the same for the business of manufacture. (i) Listed company on National Stock Exchange (NSE) & Bombay Stock Exchange (BSE), need to comply with SEBI, ROC & Stock exchange regulations as well as Companies Act, whom M/s. Technocraft pay annual listing fees. (ii) "Share Registry" specifically included in third part of the definition of Input Service defined under Rule 2(1) of CENVAT Credit Rules 2004. (iii) Judgements: (a) Adani Ports & Special Economic Zone Ltd. - 2016 (42) STR 1010 (T) 17. Telephone Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T.) 21. Excess service tax credit availed on works contract service (₹ 1,19,398/-) Prior-₹ 1,19,398/- Credit on materials supplied by the provider has been taken by M/s. Technocraft and hence, the service would not be covered under the aforesaid head of works contract. (i) Service contract for goods and material, and accordingly, paid service tax accordingly to paid service tax under the head works contract service. (ii) Service are being provided by the service provider, tax has been paid to the ex-chequer. (iii) Officer having jurisdiction over provider of service and not by officer-in- charge of input/input services recipient would have jurisdiction for change in classification/ assessment: a) Sarvesh Refractories (P) Ltd. - 2007 (218) ELT 488 (SC) b) MDS Switchgear Ltd. - 2008 (229) ELT 485 (SC) c) Purity Flexpack Ltd. - 2008 (9) STR 125 (Guj) 22. Ocean Freight Services availed beyond the port of export. Final products are on FOB Basis, place of removal is shifted to port of export. - Jain Irrigation - 2016 (41) STR 837 (Tri). 6. The period of dispute involved in the present case is from April 2009 to March 2015. For ascertaining the eligibility for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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