Service Tax Credit Allowed on Architect, Decorator, Catering, and Insurance Services Under Relevant Rules

The CESTAT Chandigarh allowed the appellant's appeal, holding that service tax credit on various input services, including architect, interior decorator, photography, pandal & shamiana, mandap keeper, outdoor catering, works contract, and insurance auxiliary services, is admissible. The Tribunal relied on its prior decision in a similar case where credit was permitted and noted that the Department had allowed credit for the subsequent period. Consequently, there was no justification to deny credit for the intervening period under dispute. The appeal was allowed accordingly.

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The Appellate Tribunal (CESTAT Chandigarh) heard the appeal filed by M/s Hero MotoCorp Limited challenging the denial of CENVAT credit on certain input services (Architect & Interior Designers Service, Photography Services, etc.) by the Commissioner of Central Excise, Gurgaon-I via an order dated 30.12.2014. The Revenue disputed the appellants' eligibility to avail credit of Rs.61,33,540/- for the period 01.10.2013 to 31.03.2014. The Bench referred to its earlier ruling (Final Order No.60303-60316/2024 dated 05.06.2024) where it held that credit of the disputed services is available to the appellants. Additionally, the Assistant Commissioner had allowed credit for a subsequent period by order dated 27.05.2023. The Tribunal found no justification to deviate from the earlier decision and noted the Department's own acceptance of credit for a later period. Accordingly, the appeal was allowed with consequential relief. The Tribunal emphasized consistency in allowing CENVAT credit on input services and rejected Revenue's denial for the disputed period.

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