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TMI Blog2024 (12) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... removal i.e., Zirakpur and Guwahati depots, management of certain operations, services of environment clearance certification and training, ISO audit etc., godown/warehousing services at the depots. Further, it is also found that the learned Commissioner (Appeals) had not given any finding in rejection of the input credit on these above input services, except that he found that there is no supporting documents. In view of the above, and on the basis of supporting duty/service tax paying documents produced by the appellants, CENVAT credit in respect of the above input services are allowed. Transportation service - HELD THAT:- The representative copy of the invoices evidencing the service tax paid thereon and the excise invoices issued by the appellants for stock transfer from their factory to their sales depots. In view of the above factual position, CENVAT credit on the above service of transportation by road allowed being the eligible credit in respect of input service having been covered under the inclusive category of specific services viz., outward transportation upto the place of removal . Technical testing and analysis service - HELD THAT:- The appellants have produced three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are availing CENVAT credit of service tax paid on input services for use in or in relation to the manufacture of final products. During the disputed period i.e., January 2010 to March 2012, the appellants have availed CENVAT Credit amounting to Rs. 24,93,853/- being service tax paid on input services such as business auxiliary service, C F agent service, Chartered Accountancy service, Custom House Agent service, intellectual property service, management consultancy service, painting civil construction service, professional/consultancy service, scientific technical service, storage and warehouse service, testing/analytical service, transportation of goods by road etc. During the course of EA-2000 audit undertaken by the department, the audit wing of the department had found that the input credit of various services on which CENVAT credit was availed by the appellants did not conform to the legal requirement of the definition of input service as per Rule 2(l) of the CENVAT Credit Rules, 2004 inasmuch as these services are not used in or in relation to the manufacture of final products, as these services do not have any direct bearing to the actual manufacturing process carried out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on record, further submissions made in the form of additional paper books in this case. 4. I find that the impugned Order-in-Appeal No. NA/GST/AIII/ MUM/71/2020-21 dated 30.07.2020, had allowed an amount of Rs. 11,40,644/- out of the amount of Rs. 17,75,631/- disallowed by the original authority, and further disallowed CENVAT Credit of Rs. 6,34,987/- and also reduced the penalty to Rs. 6,34,987/-. Feeling aggrieved with the above impugned order dated 30.07.2020, the appellants have filed this appeal before the Tribunal. Learned Commissioner (Appeals) in the impugned order had recorded his findings and conclusions in disallowing part of the CENVAT Credit in respect of certain input services availed by the appellants on the ground that no supporting documents were submitted, and in respect of transportation by road service and technical testing and analysis service on the basis of definition of input service as in force w.e.f. 01.04.2011, as follows: 8.In view of above legal provisions and clarification, I would now discuss the nature of input services used for providing output services by the appellants and record my findings on the eligibility to credit of the disputed input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious documents have been produced before the learned Commissioner (Appeals) in support of their claim that the input services have been used in or in relation to the manufacture of final products. They had also submitted that the appellants had attended the virtual hearing before the learned Commissioner (Appeals) and produced the sample/representative documents evidencing service tax having been paid in respect of such input service. These documents were submitted by them as evidential value to support their arguments, and as neither they were asked to submit the whole set of documents, nor the learned Commissioner (Appeals) had desired to go through all the rest of the documents, they could not submit the entire set of documents, totaling the entire amount of service tax proposed to be denied. He further submitted that these documents have been placed on record as a part of the appeal papers filed before the Tribunal. I find force in the above argument of the appellants, as the learned Commissioner (Appeals) had not stated any other ground for disallowing the input credit on the disputed services (except transportation by road service and technical testing and analysis service) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation upto the place of removal . In respect of technical testing and analysis service , the appellants have produced three invoices issued by the Mumbai Waste Management Ltd., for comprehensive analysis and technical testing of waste sample. As testing of waste arising in the course of manufacture is a legal requirement for any manufacturer for compliance with environmental laws and regulations of the State, I find that such credit of service tax in respect of testing and analysis service is eligible as input service. Further, the certificate issued by the Mumbai Waste Management Ltd., for the appellants-manufacturer factory at Tarapur, being a registered member for safe and secure disposal of hazardous waste in terms of hazardous waste management rules and regulations of the State, in the nature of input service used is directly in relation to manufacture in compliance with statutory regulations dealing with hazardous waste management. Such certification is not in any way connected with the membership of a club, which, when used primarily for personal use or consumption of any employee alone, is excluded under the category of specified exclusions given under clause (C) of R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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