2017 (1) TMI 1280

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....ils of the three appeals are as under: Sl. No. Appeal Nos. E/603/2012 E/604/2012 E/605/2012 1 Relevant Period November 2008 to March 2009 April 2009 to December 2009 January 2010 to June 2010 2 Credit Denied (Rs.) 2,05,663/- 4,43,412/- 2,87,952/- 3 Penalty (Rs.) 2000/- 2000/- 5000/- 4 Order-in-Original No. 16/2010 dated 01.07.2010 27/2010 dated 02.12.2010 06/2011 dated 09.05.2011 5 Order-in-Appeal No. 180/2011 dated 16.12.2011 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of cement and clinker falling under Chapter 25 of Central Excise Tariff Act, 1985 and were availing cenvat credit on duty paid on inputs, capital goods and also input services under Rule 3 of Cenvat Cre....

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....ice'. He further submitted that during the impugned period, the definition of 'input services' was very wide and it includes any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal. In support of this submission, he relied upon the following authorities: a) Commissioner Central Excise Commissionerate, Delhi-III V. M/s. Bellsonica Auto Components India P. Ltd. 2015-VIL-300-P&H-ST b) KPMG V. Commissioner of Central Excise, New Delhi 2014 (33) S.T.R. 96 (Tri.-Del.) c) Oudh Sugar Mills Ltd. V. Commissioner of Central Excise, Lucknow 2014 (34) S.T.R. 309 (Tri.-Del.) 4.1. He further submitted that Guest House are maint....

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....cise, Belapur 2016 (42) S.T.R. 88 (Tri.-Mumbai) b) Commissioner of Customs & Central Excise, Hyderabad-III V. ITC Limited 2013 (32) S.T.R. 288 (A.P.) 5. On the other hand the learned AR reiterated the findings of the impugned order and submitted that the Guest House Maintenance and Colony Up-keeping are not directly connected with the manufacturing activity and there is no connection between the two. 6. After considering the submissions of both the parties, I find that in this case since the factory is located at a remote area in Gulbarga District of Karnataka and there is no nearby township where the employees of the company can get accommodation therefore it becomes necessary for the appellant to provide a Guest House as well as reside....