9911796707
TMI Blog2024 (11) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... input service , the credit of the input service would be available. Further, it is found that the input services namely Renting of immovable property service , Management, maintenance or repair service , Transportation of goods by road service , Event management service and Commercial or industrial construction service has been held to be input service in the various case laws relied upon by the appellant. Therefore, as these services fall within the definition of input service and the Cenvat Credit has been wrongly denied to the appellant. Rent-a-cab operator s service - HELD THAT:- It is found that the said service has been put in the category of negative list w.e.f. 01.04.2011 and the Cenvat Credit is not available on the said service. Further, the appellant has failed to prove as to what purpose the Rent-a-cab operator s service was availed and also has not submitted the documentary evidence to establish and substantiate their claim. Therefore, in respect of Rent-a-cab operator s service , the appellant is not entitled to Cenvat Credit on the same. Appeal allowed in part. - SH. S. S. GARG, MEMBER (JUDICIAL) AND SH. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit has been denied very much fall within the definition of input services as defined under Rule 2(l) of CCR, 2004. 4.3 She further submits that the only issue involved in the present case pertains to the admissibility of Cenvat Credit on the following input services used in relation to the manufacture and sale of excisable goods during the relevant period March 2011 and FY 2011-2012, details of all the input services along with reasons of rejection of Cenvat Credit are given herein below: Service category Amount involved (INR) Allegations in the SCN and findings in the Impugned Order Renting of immovable property services 5,34,79,390 Shops / stalls / showrooms / space hired in malls do not constitute place or removal , therefore, credit should not be allowed. Management, maintenance or repair services Common Area maintenance charges Repair and maintenance of shops / showrooms / outlets in malls, etc. 63,38,003 27,23,037 Shops / stalls / showrooms / space hired in malls do not constitute place or removal , therefore, credit should not be allowed. Transportation of goods by road 9,85,174 Shops / stalls / showrooms / space hired in malls do not constitute place or removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 205 Cestat New Delhi] Lenovo India Pvt. Ltd. Vs. CCE, Puducherry 2017 (52) STR 63 (tri-Chennai) Orient Bell Ltd. vs. CCE, Noida 2017 (52) STR 56 (Tri-ALL) Transportation of goods by road Outward transportation of goods upto place of removal are squarely covered by inclusive portion of the definition of input services , thus, credit should be allowed. Commissioner v. Lafarge India Pvt. Ltd. 2017 (52) S.T.R. 350 (Tri. - Del.) affirmed in 2018 (14) G.S.T.L. J76 (Chhattisgarh) CCE vs. Shariff Motors 2010 (18) STR 64 (Tri-Bang) affirmed in 2015 (38) STR J53 (Andhra Pradesh High Court) Event Management Service The expenses related to organizing a corporate meet to formulate the sales policy for augmenting the sales. Therefore, these services are squarely covered by the inclusive part of the definition of input service. Castrol India Limited V. Commissioner of Central Excise, Vapi [2013 (291) ELT 469 (Tri-Ahmd)] CCE vs. Axis bank ltd. 2019 (369) ELT (583) Bom 24/7 Customer Pvt. Ltd. Versus C.C.E C.S.T. -Bangalore Service Tax- I [2021 (11) TMI 552 - CESTAT BANGALORE] Commercial or Industrial Construction service The services of civil, interior and electrical work at Rohtak, Ahemdabad et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; April 2011 to March 2012 (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, 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 upto the place of removal ; but excludes services,- 7. Further, we find that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service and the Cenvat Credit has been wrongly denied to the appellant. 9. As regards the Rent-a-cab operator s service , we find that the said service has been put in the category of negative list w.e.f. 01.04.2011 and the Cenvat Credit is not available on the said service. Further, the appellant has failed to prove as to what purpose the Rent-a-cab operator s service was availed and also has not submitted the documentary evidence to establish and substantiate their claim. Therefore, in respect of Rent-a-cab operator s service , we are of the view that the appellant is not entitled to Cenvat Credit on the same. 10. In view of our discussion above and by following the ratios of the decisions cited supra, we pass the following order: (i) We allow the Cenvat Credit on various input services namely Renting of immovable property service , Management, maintenance or repair service , Transportation of goods by road service , Event management service and Commercial or industrial construction service . (ii) We disallow the Cenvat Credit on Rent-a-cab operator s service . The appellant is liable to pay interest on the amount under Rule 14 of the CCR, 2004 as per the rules; however, no pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
