2022 (11) TMI 338

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....the CENVAT Credit of Rs.19,463/- on duty paid on the computer server was availed in the month of October 2015 and the remaining 50% of the credit of Rs.19,463/- was availed by them in the month of May 2017. The total credit availed on the computer server, as capital goods, was Rs.38,926/-. Further, for the period from 2014-15 and 2017-18 (up to June), the appellant availed CENVAT Credit of the Service Tax paid on Housekeeping Services amounting to Rs.16,068/-. The said services were received and utilized by the appellant at their office premises in Mumbai. The Department was of the view that the credit availed on capital goods and Housekeeping Services is not eligible. 2. Show Cause Notice No. 50/2019-Audit-I dated 25.07.2019 dated 25.07....

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....er to the Chennai system, the request for manufacturing cannot be streamlined. 3.1.2 She submitted that though the computer servers are installed in Mumbai, they cannot be considered as office equipment which are not eligible for credit under the definition of "capital goods". Alternatively, Learned Counsel for the appellant submitted that with effect from 01.04.2016, the definition of "capital goods" in the CENVAT Credit Rules, 2004 has been amended and the restriction to avail credit on office equipment has been deleted from the said definition; in any case, the appellant would be eligible for the credit which has been availed after 01.04.2016. 3.2 In regard to the credit availed on Housekeeping Services, it is submitted by her that....

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....under Chapter 82, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No.6801.10 of the first Schedule to the Excise Tariff Act; (ii) Pollution control equipment; (iii) Components, spares and accessories of the goods specified at (i) and (ii); (iv) Moulds and dies, jigs and fixtures; (v) Refractories and refractory materials; (vi) Tubes and pipes and fittings thereof; and (vii) Storage tank, (1) Used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office;" 6.2 The above definition excludes 'any equipment or appliance used in an office' of the manufacturer and hence, the credit availed on the capital go....

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....used for - (i) providing an output service of renting of such motor vehicle; or (ii) transportation of inputs and capital goods used for providing an output service; or (iii) providing an output service of courier agency; (C) motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of -  (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills; (D) components, spares and accessories of motor vehicles which are capital goods for the assessee;" 7.2 The definition of "capital goods" after 01.04.2016 does not ex....