2019 (11) TMI 117

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.... (3) Tarpaulin shed supply of tangible goods for use (4) Air Travel Agency (5) Cleaning Activity (6) Travel Agency (7) Courier Service 2. Ms. Dimple Gohil, Learned Advocate appearing on behalf of the appellant submits that as regard the Cenvat Credit of Rs. 1,00,435/- in respect of Commercial and Industrial Construction for Canteen services, the appellant is not contesting as the same use pertains to the period from April 2011 to June, 2013. She submitted input services use are as under: (1) Cab operator- This service is used as travelling expenses of employees of the company for the company's work while doing outside work on duty and not spent on individual/personal use of the employee.....

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.... iii. Kitec Industries (I) Ltd. Vs CCE, 2015 (38) STR 223 (Tri- Ahmedabad) iv. Hi Tech Power & Steel Vs CCE 2014 (34) STR 276 (Tri-Del) v. Coca Cola India Pvt. Ltd. Vs CCE 2009 (15) STR 657 (Bom.) (4) Air Travel Agency- This service was used for travelling of the executives of the company by air for company's business and the same business form part of profit and loss account. She takes support from the following judgments: i. Force Motors Ltd. vs Commissioner of Central Excise, Pune 2010 (18) STR (50), (16) STR 591 & (13) STR 692 (Tri- Mumbai) ii. Sanmar Foundries Ltd. vs CCE, Trich 2016 (43) S.T.R. 362 (Tri- Chennai) (5) Cleaning Activity- This service directly relates to manufacture ....

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....he office as well as the manufacturing unit. Reliance is placed on the following: i. Commissioner of Service Tax, Mumbai-II vs WNS Global Services 2016 (44) S.T.R. 454 (Tri- Mumbai) ii. Heartland Bangalore Transcription Ser. (P) Ltd. vs. CST, Bangalore 2011 (21) S.T.R 430 (Tri- Bangalore) iii. CCE vs CCL Products (I) Ltd. 2009 (16) STR 305 (Tri- Bang) iv. CCE vs APAR Industries Ltd. 2010 (20) STR 624 (Tri- Ahmedabad) 2.1 She submits that the impugned order is a non speaking order as it does not consider or deal with any of the contentions urged by the appellant. She submits that the definition of input services is very wide definition and must not be read restrictively. This is a settled position of la....

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...., Adjudicating Authority as well as Commissioner (Appeals) have rightly denied the Cenvat Credit. He placed reliance on the following judgments: i. Commissioner of C.Ex., Ahmedabad-II vs Cadila Healthcare Ltd. 2013 (30) S.T.R. 3 (Guj.) ii. SKD Lakshmanan Fireworks Industries vs. CCE, Tirunelveli 2016 (42) STR 359 (Tri-Chennai) iii. CCE Vs. Gujarat Heavy Chemicals Ltd. 2011 (22) STR 610 (Guj.) iv. Eimco Elecon (India) Ltd. vs CCE, Vadodara-I 2017 (52) STR 316 v. CCE, vs. Ultratech Cement Ltd. 2018 (9) 337 (SC) vi. Ultratech Cement ltd. vs Commissioner 2018 (13) GSTL J101 (SC) vii. Alkraft Thermo Technologies P Ltd. Vs CCE, Chennai 2018-TIOL-2226-Cestat Del- Pee Cee Cosma Sope Ltd....