AI Drafter 
TaxTMI 
TaxTMI 
2017 (12) TMI 270
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommr/Indl Cns 794 283 6 583 231 189 779 18 11355 Event Mgmnt 26416 506 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oduct and sales promotion." 2. Commercial & Industrial Construction "I find that the appellant had not submitted any tangible documentary evidence to substantiate their contention that the impugned service has actually been utilised for repair and maintenance services. Since the said service comes under express exclusion clause of the definition of the input services under Rule 2(l) of the Cenvat Credit Rules,2004." --------------------- 3. Event management 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 impugned service 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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." 11. Services provided by Director of company under reverse charge The adjudicating authority has observed that the appellant had not submitted the details of the services." 12. Short term accommodation 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." 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....OIA) input services. Since the said service specifically comes under express exclusion clause of the definition of input service, I hold that the lower adjudicating authority has rightly denied the cenvat credit to the appellant." 20. Real Estate Agent service "The adjudicating authority has observed from the evidences submitted by the appellant that it cannot be proved that these services are either directly or indirectly related to manufacturing activities and the services are not at all connected with the manufacturing activities. I find that the said service is not specified service to avail the cenvat credit. Further the appellant in appeal also has not submitted any tangible documentary evidence to substantiate their contention that the impugned service has nexus with manufacturing activities. In the absence of which I hold 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tated in column No.1 of the Table depicted in Table-3 below were utilized in and in relation to manufacture of the output and also providing output services in the manner indicated in the Table:- TABLE-3 S.No. Category of Input Service Utilised for 1 Air Travel Agents The "services were received for booking flights for the Company employees to attend dealer meet at different locations, business trips for sales promotion of the products, to attend the seminars and trainings for product developments, procurement of raw material/packing material, capital goods in relation to manufacture of goods, visit to various manufacturing locations etc. 2 Commercial and Industrial Construction The "services were received at factory for repairs and maintenance work such as removing old damage plaster, plaster work sand finish, etc. The services are repair and maintenance services 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 pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Dealers meet, etc. for the promotion of sales of their final products. These services were also not related to personal use or consumption by any employees and therefore are covered under the 'input service' definition. 13 Sound recording service The said service is received in relation to sales promotion 14 Survey and map making The "services were received in relation to survey of land, areas etc. to set up manufacturing activity, manufacturing business, etc. 15 Telecommunication service The "Telecommunication Services" were received for communication between company employees, to communicate with vendors for purchase of raw materials for manufacturing, to communicate with customers for getting sales orders, etc. Hence, the service is in relation to manufacturing activity and sale of final product 16 Telephone services AS ABOVE 17 Tour operators The 'services were received for arranging bus facilities or organizing trips for dealers meet, 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ained to architect services received for renovation of our office & structural audit report for our Head office building etc. The service provides at the office premises of the manufacturer has a nexus with the manufacture & sale of the final product. The said service is covered under the "means" part of the definition of "Input service" under Rule 2(l) of CCR, 2004 which read as any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal Therefore the services received even after 1-04-2011 are covered under the ambit of 'Input service' definition 4. The justification shown by the appellant in respect of each of the services in column No.1 of the Table 4 is as below:- TABLE-4 S.No. Category of Input Service Justification 1 Air Travel Agents "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. The Ld. Commissioner (A) ought to have been satisfied with the above. 2) Even the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en 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" 5 Mandap Keeper 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) 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 (A) failed to consider that the cenvat credit on services appearing in exclusion clause of in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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) 10 Rail Travel Agents 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) 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)" 11 Director Fees under reverse charge "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 consideri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed in Para 5 of Appeal filed before CESTAT, page no.k)" 16 Telephone services as above 17 Tour operators "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) 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)" 18 Travel agents 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) Even the Ld. commissioner (A) erred in not considering the ambit and scope ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 of Practicing chartered accountant. 2) The credit of above service should be available as pertains to manufacturing activities and clearance of final products." 23 Insurance 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. Even submitted the relevant input service invoices 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. 10) 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" 24 Intellectual property service "1) The appellants submit that they have explained th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) - page nos. 4 to 7 (maintenance and repair service allowed) b) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 c) Sai Life Sciences Ltd.Vs. CCE, CUS. & S.T., Hyderabad-IV 2017(51) S.T.R. 55 (Tri.-Hyd.) - page nos. 43 to 49" 3 Event Management 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 c) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 d) CCE & S.T., Noida Vs. Samsung India Electronics Pvt. Ltd 2017 (52) S.T.R. 497 (Tri.-All.) - page nos. 50 to 53 e) Oceans Connect India Pvt. Ltd. Vs. CCE, Pune-III 2016 (46) S.T.R. 858 (Tri.-Mumbai) - page nos.54 to 59" 4 Mailing List and Compilation Service 5 Mandap Keeper 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(4....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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) India Cements Ltd. Vs. CCE, Salem 2016 (44) S.T.R. 124 (Tri. - Chennai) - page nos. 86 to 88 d) Hydus Technologies India Pvt. Ltd. Vs. CCE., Cus. & S.T., Hyderabad-II 2017 (52) S.T.R. 186 (Tri.-Hyd.) -page nos. 81 to 85" 17 Tour operators "a) ACCENTURE SERVICES PVT. LTD. [2015 (40) S.T.R. 719 (Tri. - Mumbai)] - page nos. 8 to 14 b) Reliance Industries Ltd. Vs. CCE& ST LTU, Mumbai 2016(45)S.T.R. 383 (Tri-- Mumbai) - page nos. 19 to 27 c) Mahindra Casting Ltd. Vs. CCE, Pune-I 2016 (41) S.T.R. 831 (Tri.-Mumbai) - page nos. 89 to 91 d) Principal Commissioner Vs. Essar Oil Ltd. 2016 (41) S.T.R. 389 (Guj.) - page nos. 92 to 94" 18 Travel agents service a) Principal Commissioner Vs. Essar Oil Ltd. 2016 (41) S.T.R. 389 (Guj.) - page nos. 92 to 94 19 Clubs and association service "a) PAM PHARMA. & ALLIED MACHINERY CO. P. LTD. Versus C.C.E., MUMBAI-V 2016 (42) S.T.R. 757 (Tri. - Mumbai) - page nos.15 to 18 b) Reliance Industries Ltd. Vs. CCE& ST LTU, M....