2018 (11) TMI 1371

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....t of duty on the final products cleared by them under provisions of the CENVAT Credit Rules (CCR), 2004. 2. During the course of verification of records, it was noticed that the appellant availed service tax credit to the tune of Rs. 4,10,691/- on various services for the period April, 2014 to November, 2014. A Show Cause Notice dated 07.05.2015 was issued to the appellants alleging that the services on which credit had been availed were not eligible input services in terms of Rule 2(l) of CCR and thereby proposed to recover the wrongly availed credit. After due process of law, the lower adjudicating authority vide Order-in-Original dated 15.02.2016 confirmed the demand of Rs. 1,39,686/- on Cable Erection Work, Transformer Service, Servi....

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....- TOTAL Rs.1,39,686/- 4.2 With regard to the demand in Sl. No. 1 of the above table, Ld. Advocate submitted that the same has already been considered and laid to rest by the decisions of the Mumbai Bench of the Tribunal in the cases of C.C.E., Nagpur Vs. Ultratech Cement. Ltd. - 2011 (21) S.T.R. 297 (Tri. - Mum) and C.C.E., Nagpur Vs. Ultratech Cement Ltd. - 2012 (278) E.L.T. 523 (Tri. - Mum.). He thus prayed that the credit with respect to these Electrical Services be allowed. 4.3 With regard to the Renting of Immovable Property Service in Sl. No. 2, he submitted that the appellant had rented a warehouse located outside the factory premises; that the same was used for keeping the excisable goods/finished products before the sam....

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....y attention to paragraph 8 of the impugned Order and argued that there was no question of allowing CENVAT Credit on the rent paid for a place where the goods had been stored subsequent to their clearance from the factory gate. 6. I have heard the rival contentions, perused the materials placed on record and have also gone through the judgements referred to during the course of arguments. 7. I find that the issue with regard to Electrical Services is no more res integra as the same has been decided by the decision of the Mumbai Bench of the Tribunal relied on by the Ld. Advocate in the cases of Ultratech Cement Ltd. (supra) for two different periods, wherein the Tribunal has allowed the Credit on input services like construction, erect....

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...., Insurance, PF etc., would form part of the value of the Man-power Supplier Services or not stands decided by Tribunal in number of cases laying down that the same would constitute a part of the 'Man-power Service'. There are various Commissionerate circulars also laying down that the service tax is required to be paid on the value including EPF and ESI contributions. 5. The Commissioner (Appeals) has observed that such decisions of the Tribunal are laid down the law only in respect of the value of the taxable service and while granting credit to the service recipient, such value has to be restricted only to the actual value of the service. I find no merits in the above reasoning of the learned appellate authority. Admittedly, services ....

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....the Insurance Service etc., stands dealt with by the Tribunal in the case of Fiem Industries Ltd. Vs Commissioner of Cenrtral Excise, Chennai-III reported as 2016 (43) S.T.R.470 (Tri.-Chennai), clarifying that such exclusions is only in respect of insurance coverage given to the employers during journey while availing leave journey concession etc. The said amendment has not taken away as a whole, the insurance of the worker as an input credit service. As such, the said decision covers the entire issue in favour of the assessee. 8. In view of the foregoing, I find no justifiable reason to deny the credit to the appellant. Accordingly, the impugned orders are set aside and all the three appeals are allowed with consequential relief." 10....