TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal grants Cenvat Credits for various services, totaling over Rs. 8,25,000.</h1> <h3>M/s VODAFONE ESSAR SOUTH Ltd., Versus Commissioner of Central Excise, Meerut-I</h3> M/s VODAFONE ESSAR SOUTH Ltd., Versus Commissioner of Central Excise, Meerut-I - 2017 (51) S.T.R. 77 (Tri. - All.) Issues:1. Disallowance of Cenvat Credit on installation, liaising, and documentation services.2. Denial of Cenvat Credit on DG set maintenance and diesel filling services.3. Rejection of Cenvat Credit on house cleaning services.4. Disallowance of Cenvat Credit on hotel services.5. Dispute over Cenvat Credit for balloon delivery services.Analysis:1. The appellant, a registered dealer under the Central Excise Act providing telephone services, appealed against the disallowance of Cenvat Credit on services like installation, liaising, and documentation for electricity connection at cell sites. The Commissioner (Appeals) disallowed the credit, stating these services were not taxable. However, the Tribunal's precedent decisions supported the appellant's claim, allowing the Cenvat Credit of Rs. 6,35,655 for these services.2. The denial of Cenvat Credit on DG set maintenance and diesel filling services was based on the temporary nature of the arrangement and lack of service element in the invoices. The appellant argued that maintaining operational towers during power failures was essential for providing telecom services. The Tribunal agreed, allowing the Cenvat Credit of Rs. 8,25,071 for these services.3. The issue of house cleaning services was raised, with the Commissioner holding that it lacked nexus with output services. However, the Tribunal considered housekeeping and gardening services as part of the cost of final products, allowing the Cenvat Credit of Rs. 16,595 for these services.4. Cenvat Credit on hotel services availed by the appellant for business purposes was disallowed, citing it as Mandap Keeper Service. The appellant argued the necessity of these services for business travel, supported by relevant case laws. The Tribunal allowed the Cenvat Credit of Rs. 1,28,897 for hotel services.5. The dispute over Cenvat Credit for balloon delivery services involved expenses related to marketing and sales promotion. The Tribunal found these services eligible as input services, allowing the Cenvat Credit of Rs. 426. The appeal was allowed, and the appellant entitled to consequential benefits as per the law.
TaxTMI 
TaxTMI 
