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TMI Blog2021 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... rk of the buildings within the factory - Advertising Services - Air Travel Agent services - Airport services - Banking and Financial services - Business Support Services - Cargo Handling Services - Chartered Accountant Service - Convention Hall (Renting) services - Custom House Agent services - Goods Transport by Road - Health Care Services - Information Technology and Software services - Intellectual Property services - Interior Decorator services - Membership of Club or Association services - Port services - Sponsorship services - Survey and Map Making services - technical Testing and Analysis services - technical Inspection and Certification Service - Telecommunication services - HELD THAT:- It appears that the definition of input service did give vast connotation before or after amendment making the services used directly or indirectly, in or in relation to the manufacture of the final products. Only change made after amendment is that certain services are excluded. Various High Courts have interpreted to Rules to have a wider connotation rather than the constrictive view taken by Revenue. Hon ble High Court of Bombay in the case of M/S. COCA COLA INDIA PVT. LTD. VERSUS THE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority has confirmed the demands to the tune of ₹ 11,57,63,597/- raised therein and allowed credit of certain services utilized. M/s JSW are in appeal against this order vide Appeal No. E/21886/2015. Department is also in appeal against this order against allowance of the credit to the tune of ₹ 53,59,32,598/- and against non-quoting of provisions of Rule 15(1) of the CCR read with provisions of Section 11AC of Central Excise Act or Section 76 of Finance Act, 1994. 2. M.S. Nagaraja, Learned Counsel, appearing for the Appellants submits both the impugned orders No.03/12 dated 16.03.2012 (Appeal No. E/1697/2012) and No. 01/15-16-CX dated 04.06.2015 (Appeal No E/21886/2015) have proceeded on the grounds that the CENVAT Credit is not admissible on Input Services since the same were not received and utilized by the manufacturer at the place of manufacture; services were received at a place away from the factory; services were not related to manufacture of final product; services were consumed by individuals having no connection with the process of manufacture; payments for certain services are made with no proper description of the input services; essentia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments of various Courts and Tribunal and the issue is no longer Res Judicata. He relies on following cases for various services as mentioned in the table therein. Sl.No Alleged services Eligibility of cenvat credit decided vide 1. Hospitality services such as house-keeping, catering, laundry service for Hampi Guest House, Airport and Bachelor s Hostel etc. (Cleaning Service) (i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288 (AP) [ITC Ltd Vs CCE, Hyderabad - 2010 (17) STR 146 (Tri Bang)] (ii) CCE ST, Visakhapatnam Vs Facor Alloys Ltd 2017 (48) STR 491 (Tri- Hyd) (iii) CCE, Nagpur Vs International Combustion (I) Ltd 2016 (44) STR 110 (Tri Mum) (iv) JSW Steel (Salav) Ltd Vs CCE, Raigad 2016 (46) STR 863 (Tri Mum) (v) Mukand Ltd Vs CCE, Belapur 2016 (42) STR 88 (Tri Mum) 2. Pest control services such as removal of beehives, dog control measures, spray in canteen, mosquito and pest control at township, monkey catching, etc. (Cleaning Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger, tipper, poclain etc., and deployment of house-keeping labour AMC of passenger elevators. (Supply of Tangible Goods) (i) Larsen Toubro Ltd Vs CCE, Mumbai II - 2018 (15) GSTL 66 (Tri Mum) (ii) Larsen Toubro Ltd Vs CCE, Mumbai II - 2018 (363) ELT 1103 (Tri Mum) (iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd - 2008 (11) STR 266 (Tri Bang) 8. AMC of passenger elevators (i) SaritaHanda Exports (P) Ltd Vs CCE Gurgaon 2016 (44) STR 654 (Tri. - Chan.) 9. Horticultural consultancy at various places (i) CCE, Bangalore II Vs Millipore India Pvt Ltd 2012 (26) STR 514 (Kar) (ii) CCE ST, LTU, Chennai VsRane TRW Steering Systems Ltd 2015 (39) STR 13 (Mad) (iii) CCE ST, Chennai Vs Brakes India Ltd - 2019 (369) ELT 577 (Mad) 10. Maintenance of garden and fixing of agriculture artificial grass 11. Laying and maintenance of milestones Installation of Road furniture/sign boards in the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apid doors, (v) Robert Bosch Engg Business Solutions Pvt Ltd Vs CCE ST, LTU, Bangalore - 2017 (51) STR 329 (T-Bang) (vi) CCE Vadodara II Vs. Siemens Healthcare Diagnostics Ltd 2014 (36) STR 192 (Tri - Ahmd) (vii) Cadmach Machinery Co. (P) Ltd Vs CCE Ahmedabad - 2013 (31) STR 33 (Tri - Ahmd) (viii) Semco Electric Pvt Ltd Vs CCE, Pune-I - 2013 (30) STR 572 (Tri. - Mumbai) 19. Architect s works in respect of various buildings in the factory (Architect service) (i) Fidelity Business Services India Pvt. Ltd Vs CCE Bangalore 2021 (50) G.S.T.L. 315 (Tri. - Bang.) (ii) CCE ST, LTU Vs Lupin Ltd - 2012 (285) ELT 221 (T Mum) 20. Repair and maintenance of railway lines, fabrication of rails and loco shed, straightening of rails, etc. (Laying, maintenance and repair of railway) (i) Jayaswal Neco Ltd Vs CCE, Raipur 2015 (319) ELT 247 (SC) 21. Maintenance of airport, fixing of windows (Maintenance of Airport within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... III Vs Mindarika Pvt. Ltd 2015 (39) STR 309 (Tri. - Del.) (iv) Cadmach Machinery Co. (P) Ltd Vs CCE Ahmedabad 2013 (31) STR 33 (Tri - Ahmd) (v) Good Luck Steel Tubes Vs CCE 2013 (32) STR 123 (T) 28. Airport services (i) Hindustan Petroleum Corpn. Ltd Vs CCE Vizag- 2017 (47) STR 136 (Tri. - Hyd.) (ii) Force Motors Ltd Vs CCE, Pune 2009(16) STR 591 (Tri Mum) (iii) Reliance Industries Ltd Vs CCE ST, LTU, Mumbai - 2016 (45) STR 383 (Tri- Mum) 29. Architect's Services (i) Fidelity Business Services India Pvt. Ltd Vs CCE Bangalore 2021 (50) GSTL 315 (Tri - Bang) (ii) CCE ST, LTU Vs Lupin Ltd - 2012 (285) ELT 221 (T Mum) 30. Authorized Service Station services (availed only up to 31.03.2011) (i) Birla Corporation Limited Vs CCE Bhopal - 2016 (46) STR 430 (Tri. - Del.) (ii) Cadmach Machinery Co. (P) Ltd Vs CCE Ahmedabad 2013 (31) STR 33 (Tri - Ahmd) (iii) Bharat Fritz Werner Ltd Vs CCE, Bangalore 2011 (22) STR 429 )T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (Tri. - Mumbai) 36. Chartered Accountant Service (i) Arm Embedded Technologies Pvt Ltd Vs CCE ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) (ii) Ingersoll-Rand International (India) Ltd Vs CST Bangalore- 2015 (38) STR 646 (Tri. - Bang.) (iii) Utopia India Pvt. Ltd Vs CST Bangalore - 2011 (23) STR 25 (Tri. - Bang) 37. Clearing Forwarding Agent Services (i) CCE, Udaipur Vs Mangalam Cement Ltd 2018 (9) GSTL 17 (Raj) [upheld by Hon Supreme Court in Commissioner Vs Manglam Cement Ltd - 2018 (16) G.S.T.L. J168 (S.C.)] (ii) Robert Bosch Engg Business Solutions Pvt Ltd Vs CCE ST, LTU, Bangalore 2017 (51) STR 329 (T-Bang) 38. Commercial or Industrial Construction services (v) Aquateh Steelcon Pvt. Ltd Vs CCE Jaipur - 2017 (3) GSTL 222 (Tri - Del) (vi) Honda Motorcycle Scooter (i) Pvt. Ltd Vs CCE Delhi 2016 (45) STR 397 (Tri. - Chan.) (vii) Sundaram Clayton Ltd Vs CCE Chennai II - 2016 (42) STR 741 (Tri - Chennai) (viii) CCE ST, LTU Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45. Goods Transport by Road CBIC Circular No. 1065/4/2018-CX., dated 8-6-2018 Credit eligible on GTA service up to the ―Place of removal‖. 46. Health Care Services (Availed only up to 31.03.2011) Service charges paid for hospitalisation of employees in the course of working in factory - covered under the term activities relating to business and eligible for credit 47. Information Technology and Software services (i) CCE Delhi Vs Hollister Medical India Pvt. Ltd 2017 (49) STR 426 (Tri. - Del.) (ii) Xilinx India Tech. Services Pvt. Ltd Vs CCE Hyderabad 2016 (44) STR 635 (Tri. - Hyd.) (iii) Arm Embedded Technologies Pvt Ltd Vs CCE ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) (iv) Sundaram Clayton Ltd Vs CCE Chennai II 2016 (42) STR 741 (Tri. - Chennai) 48. Intellectual Property services (Service Tax paid on Royalty for mining of Lime Stone used in the factory) The service is used for procurement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR 133 (Tri-Bang) 54. Outdoor Catering services (Availed only up to 31.03.2011) CCE, Udaipur VsMangalam Cement Ltd 2018 (9) GSTL 17 (Raj) Upheld 2018 (16) GSTL168 (SC)] 55. Port services (In relation to import of inputs/capital goods and export of final products) (i) Castrol India Limited Vs CCE Vapi 2013 (291) ELT 469 (Tri. - Ahmd) (ii) Merino Industries Ltd Vs CCE Meerut 2017 (4) G.S.T.L. 395 (Tri. - All.) (iii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36) STR 1122 (Tri. - Mumbai) 56. Renting of Motor Vehicles (Credit availed up to 31.3.2011) (i) Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (48) STR 137 (Tri. - Chennai) (ii) MarvelVinyls Ltd Vs CCE Indore 2017 (49) STR 424 (Tri - Del.) (iii) Aban Offshore Limited Vs CCE Mumbai 2020 (43) GSTL 213 (Tri. - Mumbai) 57. Renting of Immovable Property services (i) Integra Software Services Pvt. Ltd Vs CCE Pudu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical Testing and Analysis services (i) BS B Safety Systems India Ltd Vs CCE Chennai 2017 (52) STR 174 (Tri. - Chennai) (ii) CCE Ahmadabad Vs Cadila Health care Ltd - 2013 (30) STR 3 (Guj.) (iii) Ingersoll-Rand International (India) Ltd Vs CST Bangalore 2015 (38) STR 646 (Tri. - Bang.) (iv) Idea Cellular Ltd Vs CCE, Mumbai-II 2016-TIOL-1198-CESTAT-MUM 65. Technical Inspection and Certification Service (i) Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (48) STR 137 (Tri. - Chennai) (ii) CST VsRosy Blue (I) Ltd 2018 (13) GSTL 257 (Bom.) (iii) CCE Ahmadabad Vs Cadila Health care Ltd 2013 (30) STR 3 (Guj.) 66. Telecommunication services (i) Excel Crop Care Ltd Vs CCE, Ahmadabad 2008 (12) STR 436 (Guj) (ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36) STR 1122 (Tri. - Mumbai) (iii) Semco Electric Pvt Ltd Vs CCE, Pune 2013 (30) STR 572 (Tri - Mumbai) (iv) CCE ST, LTU VsLupin Ltd 2012 (285) ELT 221 (T Mum) (v) CCE, VapiVs ITW India Ltd. 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes services,- (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have interpreted to Rules to have a wider connotation rather than the constrictive view taken by Revenue. We find that Hon ble High Court of Bombay in the case of Coca Cola India Ltd Vs CCE, Pune 2009 (15) STR 657 (Bom) has held that the manufacturer is entitled to take credit on services used directly or indirectly, in or in relation to manufacture and clearance of the final products up to the place of removal and on various services as illustrated in the inclusive part of the definition; further they held, in the case of CCE, Nagpur Vs Ultra tech Cement Ltd 2010 (20) STR 577 (Bom), that the definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product. In view of the same and in view of the judgments of various High Courts and this tribunal in respect of eligibility of individual services as tabulated above, we find that the appellants have correctly availed the credit on various disputed servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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