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TMI Blog2024 (9) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... they have classified the entire group of services put together as Business Support Service and have raised their Bills under the category of BSS. There is nothing to indicate that Revenue had any objection towards such classification by Tata Motors and officers were accepting their Returns towards such services. Therefore, as a whole Tata Motors have provided the service of BSS to the Appellant. After this, it is to be concluded as to whether such service has any nexus with the manufacturing/output service of the appellant. This issue has also been considered by this Bench in M/S. HINDALCO INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [ 2023 (6) TMI 457 - CESTAT KOLKATA] where it was held that ' the services rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, during the period under consideration, they have raised their monthly bills on the appellant showing that they have undertaken the service of BSS for the appellants, showing the value of the service along with Service Tax thereof. The appellants have taken the Cenvat Credit on Service Tax charged by the Tata Motors. The Department took the view that the appellant is not entitled for Cenvat Credit on the ground that the BSS services have no nexus with the output service/manufacturing activities of the appellant. The Revenue also took a stand after amendment of Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 01/04/2011, wherein Business activities have been excluded from the definition of input service, the appellant would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether such BSS service would be eligible for cenvat credit or not was before this Bench in the case of Hindalco Industries Ltd. V. CCE, Kolkata-II 2023 (6) TMI 457-CESTAT Kolkata . It was held that the assessee is eligible for Cenvat Credit. Similar decision was taken by this Bench in the case of Hindalco Industries Ltd. Vs. CCE, Kolkata-II- 2023 (9) TMI 1403 CESTAT Kolkata and Hindalco Industries ltd. Vs. CCE, Kolkata-II-2023 (12) TMI 117-CESTAT, Kolkata . In view of these submissions, he prays that the appeal may be allowed on merits. 3. The Learned AR reiterates the findings of the lower authorities. He submits that the appellant has provided various services which are included catering services, sport service and other miscellaneous ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried on these functions on behalf of the Appellant, thus enabling the Appellant to benefit from specialization in their manufacturing activity and achieve economies of scale. The nature of the activities so performed and their close nexus with the business of the Appellant is also clearly visible from the mails exchanged by ABMCPL with the group companies. 16. In view of the above discussion, we hold that the services rendered by the ABMCPL is rightly classifiable under the category of Business Support Service and ABMCPL has rightly paid Service Tax under the said category. The service tax paid by ABMCPL has been rightly distributed to their group companies, including Appellant. 15. The Appellant has raised the issue of limitation. They s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by ABMCPL is rightly classifiable under the category of BSS and ABMCPL has rightly paid the service tax under the said category and the service tax paid by ABMCPL has rightly been distributed to their group companies including the assessee. 9. In that circumstances, we hold that the assessee is entitled to take the cenvat credit on the services distributed by ABMCPL. Hindalco Industries ltd. Vs. CCE, Kolkata-II 2023 (12) TMI 117-CESTAT, Kolkata. 14. We observe that there are two issues to be decided in these appeals. The first issue to be decided is whether the Appellant is eligible to avail CENVAT Credit of Business Support Services received by them from ABMCPL (group company) for the period from April 2006 to March 2016?. We observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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