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TMI Blog2022 (8) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... l laboratory in the factory premises - Circular No. 943/04/2011-CX dated 29.04.2011 - HELD THAT:- The quality control is an integral part of the manufacture of goods and the furniture used in quality control lab is just like any other furniture used in factory premises and credit on same cannot be denied. The CBEC Circular cited by the appellant also supports this view - the credit under this head is allowed and demand under this head is set aside. CENVAT Credit - GTA Services - appellant availed the GTA Services for transport of goods from factory premises to the premises of buyers - HELD THAT:- The learned counsel showed some invoices, however, from the same it was not apparent if the sale value includes the cost of transportation and if sale are FOR destination. To verify this claim of the appellant that the sales made by them are FOR destination and the GTA credit pertains to the outward transportation of their sales, the matter is remanded to the original adjudicating authority. Service tax credit - outdoor catering service availed by the appellant - HELD THAT:- T he said service is clearly an admissible service and therefore, credit on same has to be allowed - reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER This appeal has been filed by M/s Toyo Ink India Private Limited against denial of Cenvat Credit on the following heads: Sr. no. Input/Input Services January 2014- September 2016 (A) October 2016- June 2017 (B) TOTAL 1. Credit on photocopies / extra copies of invoices 12,69,459/- - 12,69,459/- 2. Credit on QC Laboratory furniture 5,56,880/- - 5,56880/- 3. Credit on GTA service 7,81,538/- 2,54,601/- 10,36,139/- 4. Credit on outdoor catering service 4,76,398/- 2,41,746/- 7,18,144/- 5. Inadmissibility of cenvat credit on Rent-a-cab service 860,645/- 35,624/- 8,96,269/- 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically denied. The expression no relationship whatsoever with the manufacture of a final product must be interpreted and applied strictly and not loosely. The expression does not include any goods used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not. Only credit of goods used in the factory but having absolutely no relationship with the manufacture of final product is not allowed. Goods such as fumiture and stationary used in an office within the factory are goods used in the factory and are used in relation to the manufacturing business and hence the credit of same is allowed. 3.1 Learned Authorized Representative relied on the impugned order for this issue. 3.2 I have considered rival submissions. I find that quality control is an integral part of the manufacture of goods and the furniture used in quality control lab is just like any other furniture used in factory premises and credit on same cannot be denied. The CBEC Circular cited by the appellant also supports this view. In view of above, the credit under this head is allowed and demand under this head is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;] [ Explanation . - For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis.] 6.1 Learned counsel relied on the decision of Tribunal in the case of Marvel Vinyls Ltd. 2016 (11) TMI 1126 - CESTAT NEW DELHI . In the said decision following has been observed. 6. However, I find flaw in the above interpretation of appellate authority. He has for the appellant. A person who is receiving the input services of renting of immovable property, can never avail cervat credit of duty paid on the motor vehicles and as such motor vehicle can never be a capital good to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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