2021 (9) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Central Excise Tariff Act, 1985; that they also manufacture "dough" falling under Chapter Sub-heading 19012000; that the assessee was availing CENVAT Credit on inputs, capital goods and input services under the CENVAT Credit Rules, 2004, as amended. 2.     The table prepared by the Commissioner (Appeals) at paragraph 1, page number 2 of his Order, is reproduced below for the sake of convenience: Sl. No A.No./ date Order-in- Original No./date Amount of credit demanded (in Rs.) Amount of credit allowed (in Rs.) Amount of penalty imposed (in Rs.) SCN/SOD No./date Period involved (1) (2) (3) (4) (5) (6) (7) (8) 1. 12/2021 (CTA-I)(CN) dated 25.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellant had availed CENVAT Credit of Service Tax paid towards rent/licence fees/maintenance charges/amenity fees for occupying retail outlets situated elsewhere than the factory of manufacture i.e., Delhi, Kolkata, etc.; that alleging such services do not qualify as 'input services' defined in Rule 2(l) of the CENVAT Credit Rules, 2004 ('CCR' for short) since the charges were incurred towards their sale/retail outlets other than the registered unit at Ambattur, Chennai, Show Cause Notices listed in Column 7 of the above table were issued to the appellant covering the period mentioned in Column 8 therein, proposing to demand and recover ineligible CENVAT Credit for the amounts mentioned in Column 4 of the table under Rule 14 of the CCR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decided by me is whether CENVAT Credit would be allowable with reference to certain services at a depot outside the factory, from where the manufactured finished goods were cleared/sold? 6.  The co-ordinate Delhi Bench of the CESTAT in the case of M/s. Barmalt (India) Pvt. Ltd. (supra) has dealt with an identical situation and the relevant observations and finding reads thus: "4. The appellants contend that (i)  out of the impugned demand, Rs. 57,32,077/- pertains to credit taken in respect of service tax paid on commercial or industrial construction service which was used for setting up their factory and that prior 01.04.2011 such service for setting up the factory was clearly eligible to be called input serv....