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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 ..... 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. Inadmissibility of cenvat credit on hotel accommodation service 138,348/- 2,06,388/- 3,44,736/- 7. Credit on maintenance and repair of car 7,952/- - 7,952 TOTAL 40,91,220 7,38,359 48,29,579/- 2. Learned counsel pointed out that credit on services has been denied as the appellant failed to produce original invoices or original bills of entry. Learned counsel argued that they have produced photocopies and the fact that go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product" to be determined? Credit of all goods used in the factory is allowed except in so far as it is specifically 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand to the original adjudicating authority. 5. The next dispute relates to service tax credit on outdoor catering service availed by the appellant. Learned counsel for the appellant claimed that the said service has been availed for providing canteen facilities to all the employees of the company. Learned counsel relied on the decision in the case of Hindustan Cocacola Beverages P. Ltd. 2019 (9) TMI 747 CESTAT. I find that the said service is clearly an admissible service and therefore, credit on same has to be allowed. 6. The next issue relates to cenvat credit availed on rent-a-cab service availed by the appellant for movement of their employees from their residences to the factory premises and for movement of the sales and purchase te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 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 recipient of the said services. The motor vehicle will always be a capital good or otherwise for the person who is providing the services. For service provider falling under the category of renting of motor vehicle the motor vehicle would always be a capital good. As such the expression- "which is not a capital good appearing in the said exclusion clause would require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant claimed that the said services are used for various consultant and visiting employees for the purpose of business. No specific reason has been given in the impugned order for denial of this credit. I find that the accommodation for visiting employees as well as consultants is a necessary requirement for the purpose of manufacture and sale of goods. In these circumstances, the credit of the hotel accommodation services used for purpose of official movement of consultants, technicians and employees is admissible as input service. The demand on this count is also set aside. 9. Appeal is partly allowed in above terms. For issues in para 2 and 4 the demand is set aside and matter is remanded to original adjudicating authority. (Pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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