TaxTMI 
TaxTMI 
2019 (7) TMI 1296
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the services viz. Insurance Agency Service, Telephone Service, Business Auxiliary Service, Travel Agency Service, Cost Accountant Service, Courier Service, Construction Service, Repairs and Maintenance Service, Air Travel Agency Service, etc., amounting to Rs. 70,69,012/- during the period from October 2010 to March 2011; (ii) Since it appeared to the Revenue that the above said services were not used by the appellants directly or indirectly in the manufacture of final products and also not used by them in relation to the activities as enumerated in the provisions of Rule 2 (l) (ii) of the CENVAT Credit Rules, 2004, a Show Cause Notice dated 28.10.2011 was issued; (iii) After due process of law, the CENVAT Credit to the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....same is not specifically covered under the definition of input services; (c) Employee Medical Maintenance Service and Hotel Service: Both are not related directly or indirectly to the manufacture as these are only welfare measures; 2.4 Further, with regard to the following services, the Ld. First Appellate Authority holds that the appellant is eligible : (a) Annual Maintenance; (b) Security Services and Training Services; (c) Technical Consultancy Services; (d) Maintenance and Repair Services; (e) Clearing and Forwarding Services and Warehouse Services; With regard to Civil Service, the Ld. First Appellate Authority however observes that the same was not contested. 2.5 Aggrieved....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Mukand Ltd. Vs. C.C.E., Belapur - 2016 (42) S.T.R. 88 (Tri. - Mum.) 11. JBM Auto System Pvt. Ltd. Vs. C.C.E., Chennai - 2012 (27) S.T.R. 170 (Tri. - Chennai) 12. C.C.E., Chennai Vs. Rotork Control (I) Pvt. Ltd. - 2012 (277) E.L.T. 217 (Tri. - Chennai) 13. Millipore India Ltd. Vs. C.C.E., Bangalore - 2009 (236) E.L.T. 145 (Tri. - Bang.) 14. CENVAT Credit on Wipro Ltd. Vs. C.C.E., Pondicherry - 2018 (10) G.S.T.L. 172 (Mad.) 15. Housekeeping Services C.C.E. & S.T., LTU, Chennai Vs. Rane TRW Steering Systems Ltd. - 2015 (39) S.T.R. 13 (Mad.) 16. Indian Additives Ltd. Vs. C.C.E., Chennai - 2016 (44) S.T.R. 611 (Tri. - Chennai) 17. CENVAT Credit on GTA Services Madras Cement Ltd....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Systems India Pvt. Ltd. Vs. C.C.E. & S.T., Noida - 2015 (38) S.T.R. 998 (Tri. - Del.) 5.1 Per contra, Ld. AR resisting the contentions of the Ld. Advocate, however, drew support from the findings of the lower authorities. He also submitted that in respect of GTA Services, the matters are being remanded back to the file of the Original Authority to ascertain the nature of agreement/contract in the light of the C.B.I.C. Circular No. 1065/4/2018-CX dated 08.06.2018 issued and the decisions of the Hon'ble Supreme Court in the case of Commissioner of Central Excise & Service Tax Vs. M/s. Ultra Tech Cement Ltd. reported in 2018 (9) G.S.T.L. 337 (S.C.) and Commissioner of Cus. & C.Ex., Aurangabad Vs. M/s. Roofit Industries Ltd. reported in 201....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... make these premises pest free. The product stored by the appellant being sugar and is being used as input for aerated beverages which are used for human consumption, it is essential that the premises are to be kept pest free. For this reason, I am of the view that the pest control services availed by the appellant are input services and therefore the same are eligible for credit. The disallowance of credit is unjustified and requires to be set aside, which I hereby do." 8.2 Following the order of the co-ordinate Bench, the denial of CENVAT Credit is incorrect and the impugned order to this extent is set aside. 9.1 With regard to Employee Medical Maintenance Service, the appellant enables its employees to undergo medical examination t....