TaxTMI 
TaxTMI 
2013 (6) TMI 322
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....has already granted an unconditional stay to the appellant in an identical issue, respectfully following the same, I allow the application for the waiver of the pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Since both the appeals E/1447/11 and E/10106/13 are of the very same assessee and raising the very same issue, they are being disposed of by a common order. 4. The relevant facts that arise for consideration are that the appellants are manufacturers of vitrified tiles falling under CETH No.69071010 of the First Schedule to the Central Excise Tariff Act, 11985 are availing cenvat credit of duty paid on inputs as well as capital goods as well as service tax paid on input services in accordance wit....
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....ant is not eligible to avail cenvat credit of the service tax paid under the category of renting of immovable property by the owners of such properties. Hence these appeals. 6. Ld. counsel would take me through the entire facts of the case and submit that the property which was rented out by the appellant for the purpose of displaying their vitrified tiles is in the course of business. It is his submission that these properties which were rented by the appellant were in line of the business of sale of vitrified tiles. He would rely upon the decision of this Tribunal in the case of Bharat Fritz Werner Ltd. 2011 (22) STR 429 (Tri.-Bang.) for the proposition and also of Micro Labs Ltd.- 2012 (26) STR 383 (Kar.) 7. Ld. Assistant Commissio....
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....display of their manufactured products in the financial year 2009-2010 & 2010-11. The such rent expenditure incurred is part of the Selling and distribution overhead. Further, the above expenditure is also reflected in the profit & loss account of the Company and is included while calculating the amount arrived at for the purpose of selling expenses This above certificate is given after verifying the necessary document as necessary for our verification and at the request of the company. Place : Ahmedabad Date : 04/01/2012 10. It can be seen from the above reproduced certificate that the chartered accountant has clearly and categorically stated that the expenses are considered unde....
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....es used by their executives involved in production marketing, administration and finance at their factory and their branch offices. This being the case of usage of vehicle for transportation beyond the place of removal, the Cenvat credit availed on this service is not admissible. c. Real Estate Agent Service (termed as renting of immovable property wrongly accounted as Real Estate service) :- Cenvat credit availed on Service Tax charged by the Landlord towards rent for letting out the property for marketing offices at few centers such as Coimbatore and Jamshedpur wherein these offices are used for marketing of their products. This service is also rendered beyond the place of removal and as such the Ce....
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....uter networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal: 8. Hon'ble High Curt of Bombay in the case of Coca Cola India Pvt. Ltd. (supra) had an occasion to interpret the very same definition. After interpreting the definition, Hon'ble High Court in para 39 held as under :- "39. The definition of input service which has been reproduced earlier, can be effectively divided into the following five categories, in so far as a manufacturer is concerned : (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of fina....
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....upreme Court in Kerala State Co-operative Marketing Federation Ltd, and Ors. v. Commissioner of Income-tax - 1998 (5) SCC 48, which is as under : 7. We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any particular category of an income of a co-operative society is exempt from tax what has to be seen is whether income fell within any of the several heads of exemption. If it....