TaxTMI 
TaxTMI 
2021 (12) TMI 381
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....e proceedings initiated vide SCN dated 06.10.2012 and confirmed the demands raised vide SCN dated 02.05.2011 and 10.02.2012. M/s JSW are in appeal against this order vide Appeal No. E/1697/2012. Department further issued the following SCNs dated 05.12.2012, 29.05.2013, 05.12.2013 & 27.01.2014, covering the period November 2011 to March 2013. These proceedings culminated in the passing of the Order-in-Original No. 01/15-16-CX dated 04.06.2015 vide which the learned Adjudicating Authority has confirmed the demands to the tune of Rs. 11,57,63,597/- raised therein and allowed credit of certain services utilized. M/s JSW are in appeal against this order vide Appeal No. E/21886/2015. Department is also in appeal against this order against allowance of the credit to the tune of Rs. 53,59,32,598/- and against non-quoting of provisions of Rule 15(1) of the CCR read with provisions of Section 11AC of Central Excise Act or Section 76 of Finance Act, 1994. 2. M.S. Nagaraja, Learned Counsel, appearing for the Appellants submits both the impugned orders No.03/12 dated 16.03.2012 (Appeal No. E/1697/2012) and No. 01/15-16-CX dated 04.06.2015 (Appeal No E/21886/2015) have proceeded on the ground....
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....bai II Vs Willis Processing Services (India) Pvt Ltd 2017 (7) GSTL 12 (Bom), it was held that Cost of input services included in the Cost of production/Price of goods is recognition of use of service in or in relation to manufacture 3. Learned Counsel submits that the impugned orders denied credit on various services on the grounds cited above. He submits that various services which were disallowed by the impugned orders have been held to be admissible for credit as per the judgments of various Courts and Tribunal and the issue is no longer Res Judicata. He relies on following cases for various services as mentioned in the table therein. Sl.No Alleged services Eligibility of cenvat credit decided vide 1. Hospitality services such as house-keeping, catering, laundry service for Hampi Guest House, Airport and Bachelor's Hostel etc. (Cleaning Service) (i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288 (AP) [ITC Ltd Vs CCE, Hyderabad - 2010 (17) STR 146 (Tri Bang)] (ii) CCE & ST, Visakhapatnam Vs Facor Alloys Ltd - 2017 (48) STR 491 (Tri- Hyd) (iii) CCE, Nagpur Vs International Combustion (I) Ltd 2016 (44) STR 110 (Tri ....
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....ra excavators, rigger, tipper, poclain etc., and deployment of house-keeping labour AMC of passenger elevators. (Supply of Tangible Goods) (i) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (15) GSTL 66 (Tri - Mum) (ii) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (363) ELT 1103 (Tri - Mum) (iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd - 2008 (11) STR 266 (Tri - Bang) 8. AMC of passenger elevators (i) SaritaHanda Exports (P) Ltd Vs CCE Gurgaon 2016 (44) STR 654 (Tri. - Chan.) 9. Horticultural consultancy at various places (i) CCE, Bangalore II Vs Millipore India Pvt Ltd 2012 (26) STR 514 (Kar) (ii) CCE & ST, LTU, Chennai VsRane TRW Steering Systems Ltd 2015 (39) STR 13 (Mad) (iii) CCE & ST, Chennai Vs Brakes India Ltd - 2019 (369) ELT 577 (Mad) 10. Maintenance of garden and fixing of agriculture artificial grass 11. Laying and maintenance of milestones Installation of Road furniture/sign boards in the factory not excluded (activities relating to business) 12. Installation, commissioning and maintenance of Public Address System in the factory (for addressing workers in case of emergencies, accidents, e....
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.... & ST, LTU Vs Lupin Ltd - 2012 (285) ELT 221 (T - Mum) 20. Repair and maintenance of railway lines, fabrication of rails and loco shed, straightening of rails, etc. (Laying, maintenance and repair of railway) (i) Jayaswal Neco Ltd Vs CCE, Raipur - 2015 (319) ELT 247 (SC) 21. Maintenance of airport, fixing of windows (Maintenance of Airport within factory for own aircraft) (i) Reliance Industries Ltd Vs CCE & ST, LTU, Mumbai - 2016 (45) STR 383 (Tri- Mum) (ii) Force Motors Ltd Vs CCE, Pune 1 - 2009 (16) STR 591 (Tri - Mum). 22. Incentive/bonus/reward amount paid to the service providers (Manpower Supply) (i) CC & CE, Hyderabad III Vs ITC Ltd - 2013 (32) STR 288 (AP) (ii) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) 23. Excavation, digging, roof sheeting, hiring Tippers, Pay loaders, etc. (Supply of Tangible Goods) (i) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (15) GSTL 66 (Tri - Mum) (ii) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018 (363) ELT 1103 (Tri - Mum) (iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt Ltd - 2008 (11)....
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.... (52) STR 174 (Tri. - Chennai) 32. Business Auxiliary Services (Commission Agent service, Job Work services, etc) (i) CBIC Circular No. 943/4/2011-CX dated 29.04.2011 (ii) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) (iii) Mangalam Cement Ltd Vs CCE, Jaipur 2017 (49) STR 308 (T) (Affirmed by Hon High Court of Rajasthan - 2018 (9) G.S.T.L. 17 (Raj.)) (iv) Birla Corporation Ltd Vs CCE Lucknow 2014 (35) STR 977 (Tri - Del) 33. Business Support Services (i) Robert Bosch Engg & Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore - 2017 (51) STR 329 (T-Bang) (ii) Mukand Ltd Vs CCE, Belapur - 2016 (42) STR 88 (T - Mum) (iii) Brakes India Ltd. Vs CCE, Mysore 2010 (19) STR 524 (Tri - Bang.) (iv) JBM Auto System Pvt. Ltd Vs CCE, Chennai 2012 (27) STR 170 (Tri. - Chennai) (v) Castrol India Limited Vs CCE Vapi 2013 (291) E.L.T. 469 (Tri. - Ahmd.) 34. Cargo Handling Services (Handling and Transportation of Ore from mines to the factory for procurement of inputs, handling at ports for exports, handling of goods at factory/depots, Handling of structural's, Loading and transportation of....
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....tories Ltd Vs CCE Hyderabad 2017 (51) STR 443 (Tri. - Hyd.) (ii) Hindustan Petroleum Corpn. Ltd Vs CCE Vishakhapatnam 2017 (47) STR 136 (Tri. - Hyd.) (iii) Reliance Industries Ltd Vs CCE & ST, LTU, Mumbai 2016 (45) STR 383 (Tri- Mum) 42. Courier services (i) Hawkins Cookers Ltd Vs CCE Thane 2021 (52) G.S.T.L. 137 (Tri. - Mumbai) (ii) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT 221 (T - Mum) (iii) Metro Shoes Pvt Ltd, Vs CCE, Mumbai - I 2008(10) STR 382 (T-Mum) 43. Custom House Agent services (i) Ingersoll-Rand International (India) Ltd Vs CST Bangalore 2015 (38) STR 646 (Tri- Bang) (ii) Stovec Industries Ltd Vs CCE Ahmadabad 2014 (33) STR 155 (Tri. - Ahmd.) (Maintained by Hon. High Court of Rajastahn in Commissioner of C. Ex. & Customs VsStovec Industries Ltd - 2014 (33) STR 124 (Guj.) (iii) CCE Vs Dynamic Industries Ltd - 2014 (307) ELT 15 (Guj) 44. Erection, commissioning and installation services (i) Thermax Ltd Vs CCE Vadodara 2020 (35) GSTL 118 (Tri - Ahmd) (ii) Hindustan Coca Cola Beverages Pvt. Ltd Vs CCE Chennai 2017 (49) STR 419 (Tri- Chennai) (iii) Bostik India Pvt. Ltd Vs CCE Bangalore I 2017 (49) STR 240 (Tri. -....
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....Bosch Engg& Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore - 2017 (51) STR 329 (T-Bang) (iii) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) (iv) Utopia India Pvt. Ltd Vs CST Bangalore - 2011 (23) STR 25 (Tri. - Bang) 53. Membership of Club or Association services (i) Goldman Sachs Services Pvt. Ltd Vs CCE Bangalore - 2021 (52) G.S.T.L. 425 (Tri. - Bang.) (ii) Fidelity Business Services India Pvt. Ltd Vs CCE Bangalore - 2021 (50) G.S.T.L. 315 (Tri. - Bang.) (iii) Robert Bosch Engg& Business Solutions Pvt Ltd Vs CCE & ST, LTU, Bangalore 2017 (51) STR 329 (T-Bang) (iv) Arm Embedded Technologies Pvt Ltd Vs CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang) 54. Outdoor Catering services (Availed only up to 31.03.2011) CCE, Udaipur VsMangalam Cement Ltd 2018 (9) GSTL 17 (Raj) Upheld 2018 (16) GSTL168 (SC)] 55. Port services (In relation to import of inputs/capital goods and export of final products) (i) Castrol India Limited Vs CCE Vapi 2013 (291) ELT 469 (Tri. - Ahmd) (ii) Merino Industries Ltd Vs CCE Meerut 2017 (4) G.S.T.L. 395 (Tri. - All.) (iii) Ballarpur Industries Ltd Vs CCE ....
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....uducherry 2017 (5) G.S.T.L. 105 (Tri. - Chennai) 64. Technical Testing and Analysis services (i) BS & B Safety Systems India Ltd Vs CCE Chennai 2017 (52) STR 174 (Tri. - Chennai) (ii) CCE Ahmadabad Vs Cadila Health care Ltd - 2013 (30) STR 3 (Guj.) (iii) Ingersoll-Rand International (India) Ltd Vs CST Bangalore 2015 (38) STR 646 (Tri. - Bang.) (iv) Idea Cellular Ltd Vs CCE, Mumbai-II 2016-TIOL-1198-CESTAT-MUM 65. Technical Inspection and Certification Service (i) Integra Software Services Pvt. Ltd Vs CCE Puducherry 2017 (48) STR 137 (Tri. - Chennai) (ii) CST VsRosy Blue (I) Ltd 2018 (13) GSTL 257 (Bom.) (iii) CCE Ahmadabad Vs Cadila Health care Ltd 2013 (30) STR 3 (Guj.) 66. Telecommunication services (i) Excel Crop Care Ltd Vs CCE, Ahmadabad 2008 (12) STR 436 (Guj) (ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36) STR 1122 (Tri. - Mumbai) (iii) Semco Electric Pvt Ltd Vs CCE, Pune 2013 (30) STR 572 (Tri - Mumbai) (iv) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT 221 (T - Mum) (v) CCE, VapiVs ITW India Ltd. 2010 (17) STR 587 (Tri- Ahmd.) 67. Works Contract services (i) Fidelity Business Services India Pvt. L....
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....f output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes services,- (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicl....