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TMI Blog2022 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... ta is collected in the said server. Housekeeping services - HELD THAT:- The credit availed by the appellant has been disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the business of the appellant and is doing the administrative work in respect of the appellant s factory. For this reason, the credit availed by the appellant on Housekeeping Services at their Mumbai office is eligible. Equal penalty on the appellant under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - HELD THAT:- The issue being an interpretational one and the appellant having been eligible to avail the credit on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e along with interest, and also proposing to impose penalties. After due process of law, the Original Authority vide Order-in-Original No. 01/2020-2021 dated 26.05.2020 confirmed the demand of Rs.54,994/- (Rs.38,926/- + Rs.16,068/-) being the credit availed by the appellant on capital goods and Housekeeping Services and imposed equal penalty under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Against such order, the appellant filed appeal before the Commissioner (Appeals), who vide order impugned herein upheld the same. Hence, this appeal. 3.1.1 On behalf of the appellant, Ms. Sharanya Vijay K., Learned Advocate, appeared and argued the matter. She submitted that the computer server, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their Mumbai office. She contended that the Mumbai office of the appellant procures all the orders from various customers and as such, is an integral part of the business of the appellant. Therefore, the credit availed on Housekeeping Services, which are used for cleaning and maintaining the office in a hygienic manner, ought to have been allowed; that it is not necessary that the input services should be availed in the factory itself. 3.3 She prayed that the appeal may be allowed. 4.1 Shri M. Ambe, Learned Authorized Representative appearing for the respondent, supported the findings in the impugned order. He submitted that the definition of capital goods excludes office equipment in the nature of computer installed in the office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amended definition of capital goods after 01.04.2016 reads as under:- Rule 2. (a) capital goods means :- (A) The following goods, namely: - (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, [heading 6805, grinding wheels and the like, and parts thereof falling under [heading 6804 and wagons of sub-heading 860692]] of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof (vii) storage tank, [and] [(viii) motor vehicles other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an integral part of their manufacturing process as all the data is collected in the said server. 8. In regard to Housekeeping Services, the credit availed by the appellant has been disallowed alleging that these services are consumed in the Mumbai office. It is not in dispute that the Mumbai office is an integral part of the business of the appellant and is doing the administrative work in respect of the appellant s factory. For this reason, I hold that the credit availed by the appellant on Housekeeping Services at their Mumbai office is eligible. 9. It is noted that the authorities below have imposed equal penalty on the appellant under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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