TaxTMI 
TaxTMI 
2016 (9) TMI 680
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....ces, booking binding services, ticket booking services, e-filing services, repairs to culvers & piling works, business improvement services/catering/restaurant services, painting services, mechanical repairs to tanks, washing of lab coats/ laundry services, crane hiring services, foreign payments, data entry services, consultancy services, fabrication services, erection & commissioning services, shifting of scrap services, road cleaning services, AMC for Godrej make furniture, water washing of vehicles etc. Department issued SCN dt.30.01.2015 alleging that the above services were not eligible for CENVAT Credit and the Service Tax paid on these items were in no way involved in or in relation to the manufacture by the assessee and it was reco....
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....de the following main submissions:- a. Adjudicating authority (the Respondent) has disallowed the CENVAT credit on the following input services on which the CENVAT credit was availed by the Appellants: Rs. (a) Anti termite treatment 30294 (b) Business improvement, convention service 299637 (c) Interior development 724626 (d) AMC for furniture 2310 (e) Repairs for JCB 6118 (f) Washing of vehicle 3928 (g) Tanker Agency at ports 31271 (h) Data entry activities 78108 (i) Airport agency service, Air cargo service 42998 (j) Cleaning of roads 13601 (k) Housing keeping 4450 12,37,241/- b. As far as a manufacturer is concerned, in the eligibility of CEN....
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.... 172 (Tri. Chennai) Balkrishna Industries Ltd Vs. CCE, Aurangabad 2010 - TIOL - 535-CESTAT-MUM also reported in 2010 (254) ELT 301 (Tri. Mum) where CENVAT credit availed on Housekeeping services was ordered to be eligible for CENVAT credit. Stanzen Toyotetsu India Pvt. Ltd. 2011 (23) STR (444) -- CESTAT Decision dated 10.11.2014 (Misc Order No.22917/2014) in their own case where the CENVAT credit was allowed on various services used in Refinery. Balkrishna Industries Ltd Vs. CCE, Aurangabad 2010 (254) ELT 301 (Tri. Mum) where CENVAT credit availed on Housekeeping services was ordered to be eligible for CENVAT credit. 3. On behalf of the Department, learned AR Shri Arun Kumar ....
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....ing and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal [but excludes], - (A)---------- (B)---------- (C) Such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;] [but excludes], [(A) service portion in the ....
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....clause, sales promotion includes services by way of sale of dutiable goods on commission basis.] The aforesaid amended Rules 2(l) is relevant and applicable during the period of dispute in the present appeal. I now propose to take up eligibility of the disputed services with reference to the aforesaid Rule 2(1). a. Anti-termite treatment (disputed credit Rs. 30294/-) The Appellants submit that undertaking pest control activities is basic requirement to maintain any building where huge volume of documents are being handled and the said activity is directly connected with refinery manufacturing activity. The above service is required to be considered as utilized in relation to manufacture of final products since proper maintenance....
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....hicle (Disputed credit Rs. 3.928/-) I find that the said Rule 2(l) is inclusive definition along with certain specific exclusions. In any case, the impugned activity does not find place in the exclusions A, B, BA and C of Rule 2(l). Hence I hold the appellant is eligible to avail the said credit. g. Tanker Agency at ports (Disputed credit Rs. 31,271/-) i. Airport agency service, Air cargo service (Disputed credit Rs. 42,998/-) These are definitely activities used by the appellants in or in relation to manufacture and clearance of final products upto place of removal. I therefore hold the appellant is eligible to avail the said credits. h. Data Entry services (Disputed credit Rs. 78,108/-) Data Entry Operators services are ....