2016 (9) TMI 326

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacture of final products during the period from March 2012 to December 2012. Hence a show cause notice dt. 25.3.2013 was issued proposing to disallow and recover the credit of Rs. 1,53,068/- under Section 11A of the Act read with Rule 14 of the Cenvat Credit Rules, 2004 along with interest under Section 11AA ibid read with Rule 14 ibid and to impose penalty under Rule 15. After due process of law, the adjudicating authority passed the order confirming the entire demand with interest and imposed a penalty of Rs. 10,000/-. Aggrieved by the order, appellant preferred appeal before Commissioner (Appeals) who partially allowed the appeal by setting aside the penalty and confirming the demand and interest. Hence the present appeal. 2. Ld. C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iii) Reliance Industries Ltd. Vs CCE & ST LTU Mumbai 2016 (8) TMI 123 CESTAT Mumbai credit is permissible w.e.f. 1.4.2011 if the excluded services not consumed by individual but by the company (iv) Principal Commissioner Vs Essar Oil Ltd. 2016 (41) STR 389 on Cab service & Travel Agency Service (vi) Sterlite Industries India Ltd. Vs CCE Madurai 2016 (41) STR 867 (Tri.-Chennai) on Foreign  Exchange service (vii) CCE Nagpur Vs Ultratech Cement 2010 (20) STR 589 (Bom.) on Mobile phone  service (viii) Ultratech Cement Ltd. Vs CCE Jaipur 2015 (40) STR 523 (Tri.-Del.) on Printing Work Service 3. Heard Ld. A.R who reiterates the impugned order. 4. After hearing both sides, and on perusal o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Cenvat Credit Rules, 2004 as follows :- "(l) input service means any service, - .... ...... ..... (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or .... ...... ..... I am of the view that Rent-a-cab service availed by a service provider is an eligible input service for the purpose of availing credit whereas in the instant case, the appellant is a manufacturer of final products and not a service provider. Therefore, the case law relied upon by learned advocate is not relevant and not applicable to the facts of this case. Following the ratio of this Bench decision (supra), I hold that cenvat credit availed by the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Counsel relied on the decision of Tribunal's Bench at Delhi in the case of Ultratech Cement Ltd. Vs CCE Jaipur (supra) wherein at para-7 it is held as under :- 7. For availing credit on printing of calendar, greeting cards, diaries, etc., the appellant used these services for advertisement purposes of their products, therefore, these are integral part of their sale promotion. I accordingly, hold that the appellant is entitled to take credit on printing of calendar, greeting cards, diaries, etc. Further I hold that for organizing award functions, these activities are parts of their sale promotion as the students to whom the awards have been given, they give innovative idea for marketing their products in the public. Therefore,....