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TMI Blog2020 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation in the show cause notice, both authorities below as did not pay any head to the request of the appellant to go through the factual position of the case. Instead of doing so, both the authorities has supported the show cause notice which does not have any basis. On this along ground, the whole show cause notice can be quashed but in the interest of justice, the merits of the case are required to be discussed. Admittedly, in this case the appellant has taken Cenvat credit on repairs and maintenance of factory premises for building which is allowed as Cenvat credit in terms of definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 - credit is allowed. Cenvat credit of manpower service for running hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant against the impugned order wherein various input services has been denied during the period April, 2011 to March, 2014. The services in question are mainly service of repairs and renovation of factory premises of ₹ 9,32,087/- the manpower service for running health centre of ₹ 3,34,319/- and disposal of hazardous waste ₹ 6,171/-. 3. The case of the appellant is that the service of repairs and renovation of factory premises are admissible to Cenvat credit in terms of amended definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. It is a submission that during the course of audit an objection was raised that the appellant is not entitled to avail Cenvat credit on the service but in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture/building the same is reproduced as under:- Service Tax Credit on Repair/Maintenance of civil Structure/Building You have reportedly been availing cenvat credit on services relating to the Repair and Maintenance of various Civil Structures/Building which being not covered in the definition of Input Service, is irregular and is recoverable from you. the said objection has been replied by the appellant in their reply to the audit objection and the same is reproduced as under:- It is submitted that our factory is running since 1985 in the same premises, prior to Philips from 1985 to 2001 it was register as M/s Punjab Anand Lamps ltd and from 2001 onward it is register as Philips India Limited so all the services are related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, in this case the appellant has taken Cenvat credit on repairs and maintenance of factory premises for building which is allowed as Cenvat credit in terms of definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, therefore, I hold that the appellant is entitled to avail Cenvat credit on the services for repair and renovation of factory premises to be tune of ₹ 9,32,087/-. 10. With regard to entitlement of Cenvat credit of manpower service for running health centre, I find the said issue has been dealt by this Tribunal in detail in the case of M/s Rallis India Limited wherein this Tribunal observed as under: Admittedly, health services are put under exclusion clause in 2012 amendment to CENVAT Credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lth centre in terms of Factories Act, 1948, therefore, the appellant are entitled to avail Cenvat credit on health services in question. Accordingly, the Cenvat credit of ₹ 3,34,319/- is allowed. 12. Disposal of hazardous waste I find that as per show cause notice the total Cenvat credit of ₹ 37,23,475/- was proposed to disallow to the appellant, but the Ld. Commissioner (Appeal) hold that the appellant is entitled to avail Cenvat credit on the said service but allowed Cenvat credit only to the tune of 37,17,304/-. The reasons are best known to the Ld. Commissioner (Appeal) for denial of Cenvat credit of ₹ 6,171/- for the service of disposal of hazardous waste, as the reasons have not been disclosed by the Ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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