2018 (10) TMI 1411

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....ellant is involved in the manufacture of excisable goods. Therefore, all the services are in relation to the manufacture of final product. As regard the Rent a cab service, the said service is used for transportation or the conveyance of the employees in relation to the Company's business activities. Therefore, service is not used for the personal consumption. Similarly, the Hotel Accommodation service is also used for lodging of the staff, directors of the company for the purpose of official duty. Therefore, the same is not used for personal use. As regard the courier services, the same is used for sending goods, documents and parcels. He submits that the courier service is essential for the business and, hence, same is eligible. He submit....

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.... Service: 1. M/s Sarita handa Exports Pvt. Ltd. Vs. Commissioner Central Excise, Gurgaon-II 2016-TIOL-2559-CESTAT-CHD 13.Courier Services: 14.Shankar Packaging Ltd. Vs. C.C.E. & S.T., Vadodara-I, Final Order No. A/10889/2018 dated 27.04.2018, C ESTAT (A'bad) 15.Avia Global Plast Pvt Ltd. Vs. CCE & ST, Daman, Final Order No. A/10452/2018 dated 07.03.2018 16.M/s Sunbeam Generators Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Pondicherry 2016-TIOL-2230-CESTAT-MAD 17.M/s Lifelong Meditech Ltd. Vs. Commissioner of Central Excise and Service Tax, Gurgaon-II 2016-TIOL-1685-CESTAT-CHD 2.1 He further submits that the demand was issued invoking the extended period in as much as for the period 01/10/2013 to 31/08/2015, the show c....

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....ess carried out by the appellant is manufacturing of excisable goods and sale thereof. Therefore, these services are actually related to the manufacturing activities of the appellant. This tribunal in the following judgments held that the CENVAT credit on Hotel Accommodation and Rent a Cab service is admissible: "Rent a Cab Service: 1. Aia Engineering Ltd. Vs. C.C.E. & Ahmedabad-III, Fuinal Order No. A/11320/2018 dated 12.06.2018, CESTAT (A/bad) 2. M/s. Welspun Corp Limited vs. Commissioner of Central Excise and Customs, Service Tax, Vadodara, Final Order No. A/11000-11001/2018 dated 08.05.2018, CESTAT, (A,bad) 3. M/s DCM Shriram Lt.d Vs. CCE & ST- Vadodara-II, Final Order No. A/10834/2018 dated 25.043.2018, CESTAT (A/bad) 4. Commissio....

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....s, if it is beyond place of removal then it is not admissible. As regard the limitation issue raised by Ld. Counsel, I agree that on the issue of service used for removal of goods there was a serious doubt. There were various conflicting judgments on the said issue, the matter was referred to the larger bench in the case of ABV Ltd. 2009 (15) STR 23-Larger Bench and, thus, subsequently Hon'ble Supreme Court in the case of Ultratech Cement Ltd. (supra) decided the issue. It is also a fact that the appellant was availing the credit relying on the Board's Circular dated 23.08.2017 which was not withdrawn by the Revenue. In these circumstances, malafied intention cannot be attributed to the appellant. Therefore, the demand for extended period i....