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TMI Blog2021 (3) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... service - HELD THAT:- The said services pertain to hiring of vehicles which are used by its employees for their movement within the Refinery premises or for travelling outside in connection with its business - Travel agent service has been utilized for booking of travel tickets for its employees for their official travel. The services are, therefore, used in or in relation to manufacturing / business activities of the company - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Renting of Immovable Property - HELD THAT:- These services pertain to service tax paid by the output service provider towards the office premises provided to the company on rent. These office premises are being used for carrying out its business activity viz. procurement, marketing, auditing, accounting etc. - reliance can be placed in the case of M/S. HINDUSTAN COCA-COLA BEVERAGES PVT. LD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [ 2019 (5) TMI 251 - CESTAT CHENNAI ] - credit allowed. Telecommunication Service - HELD THAT:- The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Mandap Keeper - HELD THAT:- The said service is rendered by the hotel used by the company for the purpose of conducting interviews for recruitment of employees and for business conferences held with its business associates - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. Steamer agent - HELD THAT:- The said service has been utilized by it in relation to procurement of inputs / inward transportation of inputs or capital goods which is specifically covered by the definition of input service - reliance can be placed in the case of M/S ADANI PORT SPECIAL ECONOMIC ZONE LTD AND M/S ADANI PETRONET PORT PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2015 (12) TMI 1060 - CESTAT AHMEDABAD ] - credit allowed. The appellant is entitle for the Cenvat Credit - However, in respect of same services some of the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2012 (278) E.L.T. 523 (Tri.-Mumbai)] HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. v COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2019 (5) TMI 251-CESTAT CHENNAI] C.C.EX., GOA v HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. [2015 (39) STR 360 (Bom.)] ESSAR OIL LTD. v. CCE, RAJKOT [FINAL ORDER NO.A/11288/2017 dated 27th February, 2017] HINDUSTAN PETROLEUM CORP. LTD. v C.C.Ex., C. S.T. VISHAKHAPATNAM [2017 (47) STR 136 (Tri.-Hyd.)] MANHATAN ASSOCIATES (I) DEV. CENTRE PVT.LTD. v. C.S.T. BANGALORE [2017 (5) G.S.T.L. 99 (Tri.-Bang.)] 3. On the other hand Shri Sharad Airan, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that since the appellant could not provide the evidence of having nexus between the services and appellant s manufacturing/business activity, the learned Commissioner (Appeals) has rightly denied the Cenvat Credit. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the lower authority has denied the credit on the ground that either there is no nexus between the service and the appellant s manufacturing activity/business ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)]@ pp 39- 44 C.C.Ex., Goa v. Hindustan Coca Cola Beverages Pvt. Ltd. [2015 (39) S.T.R. 360 (Bom.)]@ pp 64-66 Essar Oil Ltd. v. CCE, Rajkot [Final Order No. A/11288 / 2017 dated 27/02/2017] @ pp 67-71 4 Convention Service (₹ 2,50,506) representative/sample copies of invoices are @ pp. no. 135-153 - The said services were utilized in relation to training of its employees. The input service provider has provided the stay and other facilities for the employees of the company who attended such trainings. Explicitly covered in R. 2(l) Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)]@ pp. 6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)]@ pp 39- 44 Hindustan Petroleum Corp. Ltd. v. C.C.Ex., C. S.T., Visakhapatnam [2017 (47) S.T.R. 136 (Tri. - Hyd.)]@ pp 72-76 Manhattan Associates (I) Dev. Centre Pvt. Ltd. v. C.S.T. Bangalore [2017 (5) G.S.T.L. 99 (Tri. - Bang.) @ pp. 77 - 82 5 Airport Civil Enclave (Rs. ₹ 82,203) representative/sample copies of invoices are @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representative/sample copies of invoices are @ pp. no. 154-155 - The said service is rendered by the hotel used by the company for the purpose of conducting interviews for recruitment of employees and for business conferences held with its business associates Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)] @ pp no.6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)] @pp no. 39-44 10 Steamer agent (₹ 34,240) representative/sample copies of invoices are @ pp. no. 164-165 - The said service has been utilized by it in relation to procurement of inputs / inward transportation of inputs or capital goods which is specifically covered by the definition of input service Case Laws: Adani Port Special Economic Zone Ltd. v. C.S.T., Ahmedabad [2016 (42) STR 1010 (Tri.-Ahmd)] @ pp. 6-38 Reliance Industries Ltd. v. Commissioner Of C. EX. S.T., LTU, Mum [2016 (45) S.T.R. 383 (Tri. - Mumbai)] @ pp 39- 44 Total (₹ 37,63,282/-) 4.1 From the above it can be seen that as per the use declared by the appellant, all the services were used either in relation to the manufacturing activ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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