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TMI Blog2025 (2) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... input services received and consumed in the unit at Bhiwadi. The appellant failed to discharge the burden that the input service taken and utilised was related to manufacture, clearance and sale of the final products manufactured by them - The appellant is not entitled to the CENVAT Credit on account of advertisement services relating to the Air Conditioners for domestic purpose which were manufactured at another unit of the appellant. Tour Operator Service - Input services or not - consignment agents were carrying out the function of sales promotion for the appellant as they were entrusted with the responsibility of interacting with the buyers, arranging sale of the goods to the buyers and also for pitching further sales to buyers - HELD THAT:- These services do not fall within the definition of "input service" as it has no relation to manufacture of their finished goods manufactured by the Bhiwadi unit in as much as these services have been utilised at their other unit at Haridwar. Moreover, as noted by the Adjudicating Authority, the services of execution of contract, construction services and service of foundation or making of structure for support of capital goods as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which were not in their name. iv) Extended period of limitation and penalties also invoked.
There are no infirmity in the impugned order and the same is hereby affirmed. The appeal is, accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods and outward transportation upto the place of removal; [but excludes], - [(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or] [(B) [services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ], where the view taken was that the services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules. Following the decision of the Bombay High Court, the majority decision in Telco Construction Equipment Co. Ltd. Vs. C.C.E. & CUS., Belgaum [2013 (32) STR 482 (Tri. -Bang.)] also held that the assessee is required to establish integral connection between the service and the business of manufacture of final product for the benefit of CENVAT Credit on the service. The Tribunal in Dai Ichi Krakaria Ltd. Vs. Commissioner of Central Excise, Pune-I [2015 (40) STR 275(Tri. Mum.)] dealt with the input service on which the credit taken were mostly directly related to the manufacturing activities at Pune and, therefore, it was held that the input credit cannot be utilised for paying service tax liability on the renting of property service provided in Mumbai relying on the principle in Telco Construction Equipment, that there must be semblance of integral connection between the input service and the manufacturing/output service. In view of the law down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT Credit.]" To be a valid document in terms of Rule 9(2), it is necessary that the document contains all particulars as mentioned therein to avail the credit. The name of the consignee or service receiver on the invoice is the basic requirement for availing the CENVAT Credit. Considering the facts of the present case, it is undisputed that the invoices were not in the name of the appellant and therefore, cannot be said to be valid documents as per Rule 9(2). The appellant was, therefore, not eligible to avail the CENVAT Credit on the basis of the invoices which were not in their name. 11. The appellant has also challenged the invocation of the extended period of limitation and imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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