2015 (9) TMI 1334

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.... deny the input service credit amounting to Rs. 4,75,441.00 alongwith interest and to impose penalty. The Adjudicating authority denied the input service credit namely; Canteen Service (Outdoor Catering Service), Housekeeping, Commission to Agents, and Repair of Motor Vehicles. It has also confirmed the demand of CENVAT Credit alongwith interest and imposed penalty of equal amount of CENVAT Credit. The Commissioner (Appeals) upheld the Adjudication Order. 2. After hearing both the sides and on perusal of the records, I find that both the authorities below denied the CENVAT Credit on the ground that these services have no nexus with the business activity of the Appellant and as such, they cannot be termed as input service. The Adjudicating ....

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....isitors, visiting our Factory or Office, for sale & purchase of Excisable Goods, including, Inputs, Capital Goods, Packaging Materials, & Finished Goods, produced in Factory, as well as Service Providers, providing taxable Services. Therefore, it is essential to maintain the Factory & Office Premises, clean & neat, with the help of the Housekeeping Agency and this being the position, the Service of a Housekeeping Agency, is said to have been availed of, by them, in connection with the Business Activity of Production and Sale of finished goods. The Tribunal in the case of Balkrishna Industries Ltd Vs CCE Aurangabad - 2010 (254) ELT 301 (Tri-Mum), following the decision of Hon'ble Bombay High Court held that better atmosphere created by ....

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....bonafide impression. The Tribunal in the case of Omega Paper Pack Pvt.Ltd. (supra) held as under:- "7. I find the said findings of the above referred authority is not in consonance with the law. The appellant herein has availed cenvat credit on service tax paid to the Commission Agent on the bona-fide belief, that the said commission paid by him is in line of business. There are various decisions which clearly indicate that credit can be availed on service tax paid by commission agent as reported in the case of Cadila Healthcare Ltd. [2010 (17) STR-134 (Tri-Ahmd.)], which was upturned by the Honble Gujarat High Court. I find that the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit of service ....