2018 (12) TMI 779

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....ove appeals are tabulated herein below : Sl. No. Appeal No. Period of dispute Service/(s) 1. E/40799/2018 July 2014 • Telephone Service • GTA (Transport of Goods by road) • Security Service 2. E/40801/2018 August 2014 to September 2014 • Telephone Service • GTA (Transport of goods by road) • Security Service • ISD Invoices 3. E/40804/2018 October 2014 to December 2014 • Telephone Service • GTA (Transport of goods by road) • Security Service • Works Contract Service • Consultancy Service • Vehicle Maintenance Service • Cater....

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....portation of finished goods), she submitted that the CENVAT Credit of service tax paid on the outward freight from the factory to the place of the customer being not available, the appellant itself had reversed the CENVAT Credit to an extent of Rs. 78,723/-. She relied on the following decisions : • Commissioner of C.Ex., Belgaum Vs. Vasavadatta Cements Ltd. - 2018 (11) G.S.T.L. 3 (S.C.); • Commr. C.G.S.T. & C.Ex., Vadodara-II Vs. Gujarat Guardian Ltd. - 2018 (12) G.S.T.L. 300 (Guj.); • Commissioner of C.Ex. & Cus. Vs. Parth Poly Wooven Pvt. Ltd. - 2012 (25) S.T.R. 4 (Guj.). 4.3 With regard to the Security Services, she submitted that the drugs manufactured by the appellant are captively consumed by....

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.... Vs. C.C.E., Hyderabad-I - 2016 (45) S.T.R. 92 (Tri. - Hyd.); • Anar Chemicals Pvt. Ltd. Vs. Commissioner of C.Ex., Ahmedabad - 2011 (24) S.T.R. 32 (Tri. - Ahmd.); • C.C.E., Ahmedabad-II Vs. Cadila Healthcare Ltd. - 2013 (30) S.T.R. 3 (Guj.). 4.5 She also submitted that all these issues are decided by various courts and in this regard placed reliance on the following judgements : • Agsar Paints Pvt. Ltd. Vs. Commissioner of Central Excise, Madurai - 2011 (24) S.T.R. 422 (Tri. - Chennai); • Commissioner of C. Ex., Meerut-II Vs. Hindustan Coca-Cola Beverages Ltd. - 2011 (271) E.L.T. 314 (Tri. - Del.); • DSCL Sugar Vs. Commissioner of Central Excise, Lucknow - 2014 (34) S.T.R.....

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.... appellant had availed the CENVAT Credit on the Maintenance and Repair Service of their own vehicles which were used for transportation of finished goods. She also submitted that the appellant used the above vehicles exclusively for transportation of raw materials inside the location for manufacturing and clearing the finished goods to the warehouses and since the vehicles are regularly used, the same require periodical maintenance. She therefore contended that the CENVAT Credit availed on the above service was eligible. She also relied on various judgements, namely : • Hindustan Petroleum Corporation Ltd. Vs. C.C.E.,C. & S.T., Visakhapatnam - 2017 (47) S.T.R. 136 (Tri. - Hyd.); • JSW Steel (Salav) Ltd. Vs. C.C.E.,....