TaxTMI 
TaxTMI 
2017 (12) TMI 270
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....6 14 25024 685 10326 1265 52 66020 49054 64914 Mailing List & Compilation service 216 135 290 333 103 Mandap Keeper 939 2 40 2299 132 8359 3 199 Membership of club 9 14 10 33 37 2 885 1072 3566 outdoor catering 16558 22 45 10 13286 66 3562 12734 photography service 28 103 242 63 101 public relation service 27 2 355 49 68 4 237 2780 8601 5033 rail travel agent 561 3 25 173 191 1552 7 104 1348 3639 1479 Director Fee (Reverse charge) 155 149 short term accommodation 1406 2450 sound recording service 2 8 survey & map making 13678 3 3152 6 2 club & assn service 46 6062 56 139 4336 3565 308 real estate agent 129 ....
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....ce is used for promotion of their sales, it is imperative for the appellant to produce the tangible documentary evidence to substantiate that the impugned service has the nexus with their manufacturing activities and clearance of final products." 4. Mailing list and Compilation services The adjudicating authority has observed that the said service is not a specified service covered under the inclusive definition of input services under Rule 2(l) of CCR,2004 and no nexus can be established with the manufacture of goods. As the appellant has not produce any tangible documentary evidence to substantiate that the impugned service has the nexus with their manufacturing activities and clearance of final products." ------------- 5. Mandap keepers "The adjudicating authority has observed that the said service is not specified service covered under the inclusive definition of input services under Rule 2(l) of CCR,2004 and no nexus can be established with in or in relation to the manufacture of goods. As the same was not specified in means portion of the definition of input services and mainly it pertains to their activities relating to business which stands deleted from the definition....
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....to their activities relating to business which stands deleted from the definition." 13. Sound recording The adjudicating authority has observed that the appellant had not submitted the details of the service." 14. Survey and map making " The adjudicating authority had observed that the said service is not specified service covered under the inclusive definition of input services under Rule 2(l) of CCR,2004 and no nexus can be established with in or in relation to the manufacture of goods. As the same was not specified in means portion of the definition of input services and mainly it pertains to their activities relating to business which stands deleted from the definition." 15. Telecommunication service The adjudicating authority has observed that the said service is not specified service covered under the inclusive definition of input services under Rule 2(l) of CCR,2004 and no nexus can be established with in or in relation to the manufacture of goods. As the same was not specified in means portion of the definition of input services and mainly it pertains to their activities relating to business which stands deleted from the definition and appellant has not produce any....
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....d that the lower adjudicating authority has rightly denied the cenvat credit to the appellant." 21. Rent-a-cab operator service "The service of Rent-a-cab Operator's service comes under express exclusion clause of the definition of the input services under Rule 2(l) of the Cenvat Credit Rules, 2004, the lower adjudicating authority has rightly denied the cenvat credit to the appellant.' 22. Works contract service "Here I would like to mention that when the bills were wrongly booked, the same can be rectified which the appellant failed to provide. In absence of any tangible documentary evidence, I hold that the lower adjudicating authority has rightly denied the cenvat credit." 23. Insurance service Para 6.10- "The adjudicating authority has observed from the evidences submitted by the appellant that it cannot be proved the these services are either directly or indirectly related to manufacturing activities and the series are not at all connected with the manufacturing activities." "I find that the said services is not specified service to avail the cenvat credit and also comes under exclusion clause. Further the appellant in appeal also has not submitted any tangib....
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....booked under "Construction Service Category" 3 Event Management Services The "Event management services" were received for attending seminars in relation to various manufacturing processes, hazardous and risk analysis of chemical process in the factory, conducting demos for use of products, dealers meet, etc. for promoting sales. 4 ailing List and Compilation Service The "services were received in relation to secretarial audit, maintenance of company's shares and dividends, etc. is required for statutory compliance under the 'Company Law' 5 Mandap Keeper Service The "services were received during the course of customer relation meet etc., at the HO/ and other sales offices in relation to sales promotion activities of products. Hence, the said service is in relation to manufacture and sale of final product. 6 Membership of Clubs "The above service was received for participating in an event for product development. The service is in relation to sales promotion activity. The services were not used for the personal use or consumption of any employee. 7 Outdoor Catering service The "service were received during the course of customer relation meet, marketing meetings,....
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....t, seminars of sales staff, etc. at different locations. The dealer meet, seminars are conducted in relation to sales promotion of our product. Without sale, further manufacturing activity will not take place. Therefore, the said service is in relation to manufacture and sale of final product. 18 Travel agents service The services of "Travel Agents" was received for booking transport, hotels, etc. for the Company employees to attend/conduct seminars, meetings, trainings for product developments, procurement of raw material/packing material, capital goods in relation to manufacture of goods, etc. Therefore, the said service has a nexus with manufacture and clearance of final product and for promoting our product. 19 Clubs and association service The services received were basically pertains to membership fees of Export Promotion council and other Federations of Export Organisations, etc. The membership is required to address export products related issues, to get an advice on various export manufacturing concepts, etc. Hence, the service is in relation to manufacture and sale of products meant for exports. 20 Real Estate Agent Services The Real Estate Agent services are pro....
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....ubmitted the relevant input service invoices. The Ld. Commissioner (A) ought to have been satisfied with the above. 2) Even the Ld. commissioner (A) erred in not considering the ambit and scope of input service definition and instead proceed mechanically and arbitrarily to restrict the scope of Input service definition as explained in Appeal filed before Comm(A) (Refer para 3.1.c, page no. 9) 3)The Ld. Commissioner (Appeals) failed to appreciate that services are intangible and their nexus cannot be similar to those of inputs where consumption can be proved as mentioned in Para 5 of Appeal filed before CESTAT- Page no.k". 2 Commercial and Industrial Construction "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the input service invoices of repairs and maintenance service. The credit of such service should be available to the appellant. 2) The Ld. Commissioner (A) failed to consider that the cenvat credit on services appearing in exclusion clause of input service definition are available unless consumed for personal use of the 'employees'. In submitt....
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....o consider that the cenvat credit on services appearing in exclusion clause of input service definition are available unless consumed for personal use of the employees. In submitting thus, we refer to and rely upon the decision of CESTAT Mumbai in the case of Reliance Industries Ltd. Vs. CCE & ST, LTU, Mumbai [2016 (45) S.T.R. 383 (Tri-Mumbai) " 6 Membership of Clubs "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the relevant input service invoices 2) The Ld. Commissioner (A) failed to consider that the cenvat credit on services appearing in exclusion clause of input service definition are available unless consumed for personal use of the employees. In submitting thus, we refer to and rely upon the decision of CESTAT Mumbai in the case of Reliance Industries Ltd. Vs. CCE & ST, LTU, Mumbai [2016 (45) S.T.R. 383 (Tri-Mumbai) " 7 Outdoor Catering service "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the relevant input s....
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....ed in not considering the ambit and scope of input service definition and instead proceed mechanically and arbitrarily to restrict the scope of Input service definition as explained in Appeal filed before Comm(A) (Refer para 3.1.c, page no. 9) 12 Short term accommodation "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. 2) Even the Ld. commissioner (A) erred in not considering the ambit and scope of input service definition and instead proceed mechanically and arbitrarily to restrict the scope of Input service definition as explained in Appeal filed before Comm(A) (Refer para 3.1.c, page no. 9) 3)The Ld. Commissioner (Appeals) failed to appreciate that services are intangible and their nexus cannot be similar to those of inputs where consumption can be proved as mentioned in Para 5 of Appeal filed before CESTAT, page no.k" 13 Sound recording service "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. 14 Survey and map making "1) The appellants....
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....nically and arbitrarily to restrict the scope of Input service definition as explained in Appeal filed before Comm(A) (Refer para 3.1.c, page no. 9) 19 Clubs and association service "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the relevant input service invoices 2) The Ld. Commissioner (A) failed to consider that the cenvat credit on services appearing in exclusion clause of input service definition are available unless consumed for personal use of the employees. In submitting thus, we refer to and rely upon the decision of CESTAT Mumbai in the case of Reliance Industries Ltd. Vs. CCE & ST, LTU, Mumbai [2016 (45) S.T.R. 383 (Tri-Mumbai) - CASE law attached" 20 Real Estate Agent Services "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. 2) Even the Ld. commissioner (A) erred in not considering the ambit and scope of input service definition and instead proceed mechanically and arbitrarily to restrict the scope of Input service defini....
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....ssioner (A) ought to have been satisfied with the above. 2) The Ld. Commissioner (Appeals) failed to appreciate that services are intangible and their nexus cannot be similar to those of inputs where consumption can be proved as mentioned in Para 5 of Appeal filed before CESTAT" 25 Renting of immovable property "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the relevant input service invoices 2)The Ld. Commissioner (Appeals) failed to appreciate that services are intangible and their nexus cannot be similar to those of inputs where consumption can be proved as mentioned in Para 5 of Appeal filed before CESTAT" 26 Architect service "1) The appellants submit that they have explained the uses of the services which establishes the nexus with manufacturing and clearance of final product. Even submitted the relevant input service invoices 2) The invoice of Chemifab Engineering pertains to repair and maintenance service was submitted inadvertently alongwith our reply to SCN in support of Architect service. This fact was brought to the notice o....
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....Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 b) Hinduja Foundries Ltd. Vs. CCE, Chennai-I [2016(42) STR 494 (Tri. Chennai) - page nos. 28 to 31 7 Outdoor Catering service "a) John Deere India P. Ltd. Vs. CCE, Pune-III [2016(41)S.T.R 990 (Tri-. Mumbai) - page nos. 4 to 7 b) ACCENTURE SERVICES PVT. LTD. [2015 (40) S.T.R. 719 (Tri. - Mumbai)] - page nos. 8 to 14 c) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 d) Mangalam Cement Ltd. Vs. CCE, Jaipur 2017 (49) S.T.R. 308 (Tri.-Del.) - page nos. 72 to 73 e) Wabco TVS. (India) Ltd. Vs. CCE, Chennai-II 2016 (44) S.T.R. 417 (Tri.-Chennai) - page no.74 to 75" 8 Photography service "a) ACCENTURE SERVICES PVT. LTD. [2015 (40) S.T.R. 719 (Tri. - Mumbai)] - page nos. 8 to 14 b) Wabco TVS. (India) Ltd. Vs. CCE, Chennai-II 2016 (44) S.T.R. 417 (Tri.-Chennai) - page no.74 to 75" 9 Public relations service a) Orient Bell Ltd. Vs. CCE, Noida 2017 (52) S.T.R. 56 (Tri. All.) -page nos.76 to 80 10 Rail Travel Agents service "a) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 b) Steadman P....
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....b operator "a) John Deere India P. Ltd. Vs. CCE, Pune-III [2016(41) S.T.R 990 (Tri-. Mumbai) - page nos. 4 to 7 b) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 c) Principal Commissioner Vs. Essar Oil Ltd. 2016 (41) S.T.R. 389 (Guj.) - page nos 92 to 94" 22 Works contract services Source Hov India Pvt. Ltd Vs. Comm. Of ST, Chennai-I 2016 (46) S.T.R. 36 (Tri.-Chennai)- page nos. 95 to 106 23 Insurance services a) John Deere India P. Ltd. Vs. CCE, Pune-III [2016(41) S.T.R 990 (Tri-. Mumbai) - page nos. 4 to 7 b) ACCENTURE SERVICES PVT. LTD. [2015 (40) S.T.R. 719 (Tri. - Mumbai)] - page nos. 8 to 14" 24 Intellectual property service 25 Renting of immovable property "a) John Deere India P. Ltd. Vs. CCE, Pune-III [2016(41)S.T.R 990 (Tri-. Mumbai) - page nos. 4 to 7 b) Commr of ST, Mumbai v MMS Maritime (India) Pvt Ltd (Tri-Mum) 2016 (41) STR 869 (TRI- MUM) - page nos. 32 to 35 c) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27" 26 Architect service "(a) John Deere India P. Ltd. Vs. CCE, Pune-III [2016(41)STR990 (Tri-. Mumbai) - page nos. 4 to 7 (....