TaxTMI 
TaxTMI 
2019 (2) TMI 76
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....re availing CENVAT Credit of the duty paid on inputs, capital goods and service tax paid input services used in the manufacture and clearance of their finished goods. During the relevant period in dispute, the appellant had availed Credit on various input services viz., Courier Service, Management Consultancy Service, Clearing House Agency, Rent-a-Cab Service, GTA Service, Travel Service, Health Insurance Service, Advertisement Agency Service and Manpower Agency Service. 2.1 Show Cause Notices(SCNs)/Statements of Demand (SODs) were issued to the appellant proposing to recover the CENVAT credit availed by them under Rule 14 of the CENVAT Credit Rules (CCR), 2004 read with proviso to Section 11A(1) of the Central Excise Act, 1944 along with ....
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.... to March 2012 -Nil- 449/2017 SOD No. 28/2013 dt. 06.05.2013 April 2012 to March 2013 -Nil- 450/2017 SOD No. 30/2014 dt. 23.04.2014 April 2013 to March 2014 -Nil- 451/2017 SOD No. 48/2015 dt. 04.12.2015 November 2014 to August 2015 -Nil- 2.2 Aggrieved by the Order-in-Appeal Nos. 446 & 447/2017 dated 29.12.2017 above in respect of disallowance of CENVAT Credit on Travel Services and GTA (Outward) Services corresponding to two different periods, the assessee has filed the present appeals before this forum. 3. Today when the matter came up for hearing Ld. Advocate Ms. S. Sridevi appeared on behalf of the assessee while Ld. AC (AR) Shri. L. Nandakumar appeared on behalf of the Revenue. 4.1 During the course of hearing, Ld. Advoc....
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....1 when the definition of "input services" had a wide ambit and included any service used by a manufacturer, directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. Further, it is for the Revenue to prove that the same were used for the personal use/consumption of the employees for which nothing has been brought on record in the case on hand. 7.2 Further, on going through the judgement relied on by the Ld. Advocate in the case of Essar Oil Ltd.(supra), I find that the identical issue has already been decided and laid to rest by the Hon'ble High Court. The relevant portion of the above judgement is extracted below : "3. Before the adjudicating authority, the a....
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....nvat credit is to be decided, are collectively mentioned hereunder, for both the show cause notices: ".....In view of the above, I find nothing contrary to the ratios of various judgments relied upon by the noticee in the facts and circumstances of instant cases rather observe substance in the contention of the noticee for having all the above eleven activities related to their business directly or indirectly well within the purview of 'input service' as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. Further, I find no dispute in both the show cause notices regarding availment of all the above services by the noticee and consumed by themselves at various stages of their business activities, cost of which is also undisputedl....
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....heir grounds of appeal stated that the Commissioner (Appeals) followed by the decision of the Tribunal in the case of CCE, Mumbai v. M/s. GTC Industries Ltd. - 2008 (12) S.T.R. 468 (Tribunal-LB). It is contended that the decision of the Larger Bench in the case of GTC Industries (supra) does not appear to correct. In my considered view, the Single Member Bench of the Tribunal cannot make any observation on the correctness of the decision of Larger Bench of the Tribunal. In any event, I find force in the submission of the learned Authorised Representative of the Revenue in respect of denial of Cenvat credit on Outdoor Catering Service, as per decision in the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. - 2010 (20) ....