Appeals granted for CENVAT Credit on input services, based on judicial precedents.

The Tribunal allowed the appeals in favor of the appellant, granting CENVAT Credit on various input services including Telephone Service, GTA, Security Service, Works Contract Service, ISD Invoices, Vehicle Maintenance Service, Consultancy Service, and Catering Service. The decision was based on judicial precedents applicable post-01.04.2011, with consequential benefits awarded according to the law. The judgment was pronounced on 07.12.2018.

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Issues involved:
Appeal against denial of CENVAT Credit on input services including Telephone Service, GTA, Security Service, ISD Invoices, Works Contract Service, Consultancy Service, Vehicle Maintenance Service, and Catering Service.

Analysis:

1. Telephone Service: The appellant argued that CENVAT Credit on Telephone Service is eligible as per Rule 2(l) for carrying out promotional activities of finished goods. Citing precedents like C.C.E., S.T. & Cus., Bangalore-II Vs. J. K. Fabrics, the appellant contended for eligibility.

2. GTA/Courier Service: The appellant reversed CENVAT Credit on outward freight, relying on decisions like Commissioner of C.Ex., Belgaum Vs. Vasavadatta Cements Ltd. to support their case.

3. Security Services: The appellant justified availing security services to protect goods stored at a specific unit, citing cases like Commr. of C.Ex. & Cus., Guntur Vs. Hindustan Coca-Cola Beverages Pvt. Ltd.

4. Works Contract: The appellant argued for eligibility of CENVAT Credit on Works Contract for maintenance works, citing cases like UCAL Fuel Systems Ltd. Vs. Commissioner of C.Ex., Puducherry.

5. ISD Invoices: The Revenue contended that services on ISD invoices were not eligible as input services. The appellant argued for eligibility under Rule 7 of CCR, citing cases like Castrol India Ltd. Vs. C.C.E.,Vapi.

6. Vehicle Maintenance Service: The appellant supported availing CENVAT Credit on maintenance of vehicles used for transportation, citing cases like Hindustan Petroleum Corporation Ltd. Vs. C.C.E.,C. & S.T., Visakhapatnam.

7. Consultancy Services: The appellant argued for eligibility of CENVAT Credit on Civil Consultancy Services, citing cases like Bharat Fritz Werner Ltd. Vs. C.C.E., Bangalore.

8. Catering Services/Tea Expenses: The appellant justified CENVAT Credit for catering services for employees during office hours, citing cases like Hindustan Petroleum Corporation Ltd. Vs. C.C.E., Visakhapatnam-I.

The Tribunal found that the issues were settled and allowed the appeals based on judicial precedents applicable post-01.04.2011, granting consequential benefits as per law. The judgment was pronounced on 07.12.2018.

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