TaxTMI 
TaxTMI 
2022 (8) TMI 980
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....a copies of invoices 12,69,459/- - 12,69,459/- 2. Credit on QC Laboratory furniture 5,56,880/- - 5,56880/- 3. Credit on GTA service 7,81,538/- 2,54,601/- 10,36,139/- 4. Credit on outdoor catering service 4,76,398/- 2,41,746/- 7,18,144/- 5. Inadmissibility of cenvat credit on Rent-a-cab service 860,645/- 35,624/- 8,96,269/- 6. Inadmissibility of cenvat credit on hotel accommodation service 138,348/- 2,06,388/- 3,44,736/- 7. Credit on maintenance and repair of car 7,952/- - 7,952 TOTAL 40,91,220 7,38,359 48,29,579/- 2. Learned counsel pointed out that credit on services has been denied as the appellant failed to produce ....
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....o. 943/04/2011-CX dated 29.04.2011 Sr. No. Issue Clarification 1 How is the "no relation whatsoever with the manufacture of a final product" to be determined? Credit of all goods used in the factory is allowed except in so far as it is specifically denied. The expression "no relationship whatsoever with the manufacture of a final product" must be interpreted and applied strictly and not loosely. The expression does not include any goods used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not. Only credit of goods used in the factory but having absolutely no relationship with the manufacture of final product is not allowed. Goods such as fu....
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.... delivery of good to their customers on FOR destination basis, then the credit of same shall be allowed. Appeal on this count is allowed by way of remand to the original adjudicating authority. 5. The next dispute relates to service tax credit on outdoor catering service availed by the appellant. Learned counsel for the appellant claimed that the said service has been availed for providing canteen facilities to all the employees of the company. Learned counsel relied on the decision in the case of Hindustan Cocacola Beverages P. Ltd. 2019 (9) TMI 747 CESTAT. I find that the said service is clearly an admissible service and therefore, credit on same has to be allowed. 6. The next issue relates to cenvat credit availed on rent-a-cab ser....
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....s promotion includes services by way of sale of dutiable goods on commission basis.]" 6.1 Learned counsel relied on the decision of Tribunal in the case of Marvel Vinyls Ltd. 2016 (11) TMI 1126 - CESTAT NEW DELHI. In the said decision following has been observed. "6. However, I find flaw in the above interpretation of appellate authority. He has for the appellant. A person who is receiving the input services of renting of immovable property, can never avail cervat credit of duty paid on the motor vehicles and as such motor vehicle can never be a capital good to the recipient of the said services. The motor vehicle will always be a capital good or otherwise for the person who is providing the services. For service provider ....