TaxTMI 
TaxTMI 
2009 (6) TMI 73
X X X X Extracts X X X X
X X X X Extracts X X X X
....3/- and Rs.1,34,929/- taken by the assessee respectively on "subscription to SIMA (Sponge Iron Manufacturers Association)", "security services at railway siding at Roha" "rent-a-cab service" and "mobile telephony service" are admissible to them under the provisions of the CENVAT Credit Rules, 2004. In a show-cause notice, which invoked Rule 14 of the above Rules and Section 11A of the Central Excise Act for recovery of the above amounts, the department alleged inter alia that the above services were not covered by the definition of "input service" under Rule 2(1) of the CENVAT Credit Rules, 2004. This definition reads as under: "Input service means any service - (i) used by a provider of taxable service for providing an output service; or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....very of any amount of CENVAT credit availed on input services. It is submitted that this objection was raised in the reply to the show-cause notices. It is fairly conceded that this objection was considered by the original authority. The grievance of the appellant is that their objection was overruled. Learned SDR refers to the text of Rule 14 of the CENVAT Credit Rules, 2004 and submits that Section 11A is very much applicable to a case where inadmissible CENVAT credit has been utilised for payment of duty of excise on final products. In the present case, the CENVAT credits in question were utilised for payment of such duty and, therefore, Section 11A was correctly invoked in the relevant show-cause notices. After giving careful considerat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tained in the definition of "input service". Security services were employed at the railway siding at Roha where the raw-material for the factory was unloaded from railway wagons and loaded on to the trucks which carried the goods by road to the factory. It is said that the security personnel were posted at that point to ensure the supply of the goods and the unloading/loading operations. The purpose of posting of security personnel must be discerned from the agreement between the appellant and security agency. But none is forthcoming. In this scenario, I am not in a position to accept the claim of the appellant that the security personnel were doing something, directly or indirectly, in or in relation to the manufacture or clearance of fin....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and/or clearance of the final products, but the assessee has failed to establish that the mobile phones in question were dedicated to this purpose. The learned counsel has referred to the Tribunal's Larger Bench decision in CCE, Mumbai-V vs. GTC Industries Ltd. 2008 (89) RLT 197 (CESTAT-LB) = 2008 (12) STR 468 (Tri.-LB), wherein outdoor catering services used for supply of food in a factory canteen were held to be input services. The learned counsel has cited the above decision in support of his submission that the definition of "input service" should be construed liberally. It is his submission that some of the items mentioned in the inclusive part of that definition are comparable to one or the other of the services in question and, ther....