2019 (11) TMI 1471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded as well as post amended definition under Rule 2(1) ibid. He has also relied upon various judicial pronouncements to support the stand of the appellant that the credit should be available to it. 3. On the other hand, the Ld. AR appearing for the Revenue submitted that the disputed services by nature of their use cannot be considered as input service and also categorized under the exclusion list provided in the definition and accordingly, denial of the Cenvat benefit by the authorities below is in conformity with the statutory provisions. 4. Heard both sides and perused the records. 5. The chart submitted by the Ld. Advocate for the appellant is relevant for resolution of the present dispute and accordingly, contents in the said chart are extracted herein below: Sr. No. Particulars Findings in OIA Submission 1. Air Travel Services (Rs. 1,08,231/-) Prior - Rs. 31,677/- After - Rs. 76,554/- Thin line of differentiation for the purpose i.e. whether for personal or for the business connected to manufacture. (i) For booking of air tickets for various executives, officers and directors for attending various meetings and conferences related to procurement of order, operation ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Rule 2(l), CCR. (iv) Judgements: (a) Apar Industries - 2010 (20) S.T.R. 624 (Tri. - Ahmd.) upheld by Gujarat High Court - 2011 (23) S.T.R. J194 (Guj.) (b) Indo Shell Mould Ltd. - 2016 (43) STR 307 (T) (c) Radical Instrument - 2016 (46) STR 631 (T) (d) HEG Ltd. - 2010 (18) S.T.R. 446 (Tri. - Del.) 5. Courier for Sample Services (Rs. 1,382/-) After - Rs. 1,382/- Nexus of service to the business of manufacture has not been established. (i) Delivery of samples of their products like drum closures (small) for approval to their customers. (ii) Covered under the expression "in or in relation to manufacture" in the definition of input service under Rule 2(l), CCR. (iii) Judgements: (a) Piramal Glass - 2017 (49)STR 167 (T) (b) HEG Ltd. - 2010 (18) S.T.R. 446 (Tri. - Del.) 6. Dismantling of Old Crane & Power Press Services (Rs. 19,663/-) Prior - Rs. 19,663/- Not able to establish nexus, with their manufacturing ctivity, as held by Hon'ble Bombay High Court in the case of Manikgarh Cement-2010 (20) STR 456 (Bom). (i) old/obsolete cranes and power press, replaced by in form of renovation by installing new cranes and power press. (ii) Covered under the expression "reno....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....16 (41) STR 824 (T) (b) Paradise Plastics Enterprises Ltd. - 2015 (39) STR 889 (T) (c) Bajaj Hindustan - 2014 (33) STR 305 (T) 10. Hyundi Car Insurance Services (Rs. 1,290/-) Prior - Rs. 1,290/- Thin line of differentiation for the purpose i.e. whether for personal or for the business connected to manufacture. (i) Insured own Car's, which are registered in the name of M/s. Technocraft, which are used for travelling by various executives, officers and directors for attending various meetings and conferences related to procurement of order etc. (ii) Engage Insurance company to insure these Cars, as it is mandatorily required under 'Motor Vehicles Act'. (iii) Covered under 'in or in relation', credit is admissible under Rule 2(l) of CCR, 2004. (iv) Judgements: (a) Jai Chemicals - 2015 (40) STR 345 (T) (b) HEG Ltd. - 2010 (20) STR 312(T) 11. Insurance of Vehicle Services (Rs. 4,931/-) Prior - Rs. 4,931/- Thin line of differentiation for the purpose i.e. whether for personal or for the business connected to manufacture. (i) Insured own Car's, which are registered in the name of M/s. Technocraft, which are used for travelling by various executives, officers and director....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed process model for capital projects, review existing processes, establish gaps in coverage and content, design to be business processes, define functional requirements for IT enablement of designed business processes, program-manage implementation of designed business processes and provide subject matter expertise in program managing, IT implementation for capital project management. (iii) Covered under 'in or in relation', credit is admissible under Rule 2(l) of CCR, 2004. (iv) Judgements: (a) Cadila Healthcare - 2013 (30) STR 3 (Guj) (b) Sai Life Sciences - 2017 (51) STR 55 (T) (c) Bioplus Life Sciences - 2017 (49) STR 505 (T) 15. Share Transfer Services (Rs. 55,461/-) Prior - Rs. 43,943/- After - Rs. 11,518/- Not established the nexus and use of the same for the business of manufacture. (i) Listed company on National Stock Exchange (NSE) & Bombay Stock Exchange (BSE), needs to comply with various regulatory agencies like SEBI, ROC & Stock Exchange rules & regulations as well as Companies Act and for compliances of all such acts, rules &regulations and Share Transfer Registry maintains shares transfer etc. (ii) "Share Registry" specifically included in third part of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eptable. (i) Paid for various bank charges and finance charges related to day to day operations like opening of Letter of Credit (LC), buyers credit for bill acceptance, Letter of undertaking charges (for import of material), swift charges for fund transfer, LC commission and ECB (external commercial borrowings) related bank charges like upfront fees, commitment fees, agency fees, arrangement fees, process agent fees & legal fees for such payment. (ii) Undisputed that the said services were provided by Bank of India and were utilized for processing of letter of credit etc. (iii)Procedural irregularities cannot be made the basis for denying the Cenvat credit. (iv) Judgements: a) Imagination Technologies . - 2011 (23) S.T.R. 661 (T) b) Meghmani Organics Ltd. - 2016 (42) S.T.R. 81 (T.) 21. Excess service tax credit availed on works contract service (Rs. 1,19,398/-) Prior-Rs. 1,19,398/- Credit on materials supplied by the provider has been taken by M/s. Technocraft and hence, the service would not be covered under the aforesaid head of works contract. (i) Service contract for goods and material, and accordingly, paid service tax accordingly to paid service tax under the head....