2018 (6) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice tax paid on various input services are ineligible due to the reasons that the bill numbers and date were not pre-printed; hired labourers supplied to canteen service for cleaning of utensils are not in relation to manufacture and clearance of final products and they were also used for renovation and setting up the factory; out of pocket expenses in respect of administrative charge in relation to accounting etc are not eligible for 'input services'. 3. Learned C.A. explains the case in detail by producing a chart wherein he indicated that the allegations were arising out of an audit conducted by the authorities in the factory of the appellant, but according to him appellant is Government of India undertaking. He explains that in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce providers. If that be so, I find that denial of CENVAT Credit to the appellant on this ground is incorrect. Another issue in this case is regarding supply of manpower which was utilized in the canteen of the appellant. I find that there is no dispute that the supply of manpower was in the factory premises of the appellant and he had deployed few work man in the canteen which is within the factory premises. In my view, for this reason the CENVAT credit cannot be denied to the appellant. Accordingly, I set aside the impugned order to that extent and allow the CENVAT Credit involved in the following chart:- Sl.No. Amount involved Allegation in SCN/A.R 1. 1,10,212 Bill No. & Date not Printed 2. 5,68,775 Bill No. & ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces, I find that these services are for renovation of the factory premises wherein pharmaceutical goods are manufactured and since they are being in relation to the manufacture of final products, I find that the impugned order denying CENVAT Credit is incorrect and needs to be set aside. Sl.No. Amount involved Allegation in SCN/A.R 1 81889 Construction of Tubular shed, installation work 2 10450 Installation of Scientific doors 3 15914 Work of false Ceiling 4 56076 Painting of wall 5 1382 Aluminium powder coating window 6 3233 Bill No. not Printed 7 206 Bill No. not printed and external wall painting work 8 3162 Dismantling & shifting of old AC ducting 9 ....