2019 (5) TMI 1044

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....pellant along with interest and penalty. 2. Briefly the facts of the present case are that the appellants are engaged in providing output services like Cargo Handling Service, Storage and Warehouse Service, Business Auxiliary Service, Airport Service, Renting of Immovable Property Service etc. On scrutiny of the records by the Audit Department, it was noticed that the appellant was discharging Service Tax on 'Cargo Handling Services, Storage and Warehouse Service and Airport Services‟ under the Head 'Airport Services by Airport Authority' on Civil Work, Cement Laying Work, Floor Tilling Work, etc., on the bills of various service providers like M/s. S. M. Technologies, G. R. Solution, Sri Matalingeshwara Enterprises, F.N. Interiors, ....

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....e services are excluded from the definition of 'input service' as per Rule 2(l) of CENVAT Credit Rules (CCR), 2004 and recoverable along with interest. The Commissioner (A) also denied credit on rent-a-cab service and servicing of motor vehicle on the ground that the same is specifically excluded but allowed the credit for land scaping and gardening service within the factory premises. Aggrieved by the said order, appellant filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by wrongly interpreting the definition of 'input service' and the exclusion clause in the 'input service' definition. ....

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....y or office available? Credit of input services used for repair or renovation of factory or office is allowed. Services used in relation to renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, are specifically provided for in the inclusive part of the definition of input services. 4.1 He further submitted that once the Department has clarified that the CENVAT credit used for repair and renovation of a factory or an office is allowed then the Department cannot take a stand contrary to the clarification issued by the Board and also to the statutory provision. He further submitted that the case laws relied upon by the Department is not applicable in the present situati....

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....nsel submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal mentioned below: * Marvel Vinyls Ltd. vs. CCE: 2017 (49) STR 424 * Electronics Technology Parks vs. CCE: 2019 (1) TMI 1246 * Plant Tech Midcontinent India Pvt. Ltd. vs. CCE: 2019 (1) TMI 1239 * Macurex Sensors Pvt. Ltd. vs. CCE: 2018 (5) TMI 544 * CCE vs. Maa Communications Bozel Ltd.: 2018 (3) TMI 995 * CCE vs. Nihilent Technologies Pvt. Ltd.: 2017 (8) TMI 1049 * Piramal Enterprise Ltd. vs. CCE: 2018 (1) TMI 460 * Godawari Power Ltd. vs. CCE: 2017 (12) TMI 894 4.2 He also submitted that the input service relating to 'servicing of motor vehicle' would not fall under the exclusion clause provided under Rule 2(l)(B)....