AI Drafter 
TaxTMI 
TaxTMI 
2024 (1) TMI 1210
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....l appearing on behalf of the appellant submits that all the three issues are settled in favour of the assesse in various judgments as follows :- For issue A • Roquette Riddhi Siddhi Pvt. Ltd. V/s. CCE & ST, Belgaum-2022 (3) TMI 358- CESTAT Bangalore • Alidhara Textool Engineers Pvt. Ltd V/s. CCE & ST, Daman- 2020 (1) TMI 1617- CESTAT Ahmedabad • M/s Global Ceramics Pvt. Ltd.- 2019 (26) GSTL 470 For issue B • M/s. Saurashtra Cement Ltd.- 2018 (8) TMI 460 • M/s. Swiss Glascoate Equipments- 2022 (3) TMI 47 • M/s. Endurance Technology Pvt. Ltd.- 2015 (6) TMI 82 For issue C • M/s. Madhya Pradesh Consultancy Organization Ltd.- 2017 (4) GSTL 100 • M/s. Bharti Hexacom Ltd. - 2018 (12) GSTL 123 • M/s. Rajendra Kumar & Associates- 2021 (45) GSTL 184 • M/s. Jai Balaji Industries Ltd.- 2022 (58) GSTL 361 2.1 It is his submission that in view of the above judgments, all the three issues are no longer res-Integra, hence the impugned order is liable to be set aside. 3. Shri R R Kurup, Learned Superintendent (AR) appearing for the Revenue reiterates the f....
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....r, not only various Tribunals' decisions but Hon'ble Delhi High Court also in case of Global Ceramics Private Limited and Ors. vs. The Principal Commissioner of Central Excise and Ors. W.P. (C) 6706/2016 and W.P. (C) 9152/2016 has also observed to the same effect in paragraph 11.4 of their decisions. 6. As such, we find that the issue is no more res Integra and stands settled in favour of the assessee. However, the fact that the invoices in question were prior to 01/09/2014 is required to be verified. The Original Adjudicating Authority is directed to do so, with the association of appellant to whom an opportunity would be given." As the issue has already been settled and no more res integra, therefore, we hold that appellants have correctly taken the cenvat credit on 18/09/2014 for the invoices issued prior to 01/09/2014. 7. In view of the above, we do not find any merit in the impugned orders and the same are set aside. In the result, appeals are allowed with consequential relief, if any." b) In the case of Aalidhra Textool Engineers Pvt Ltd (Supra) this Tribunal held as under:- "4. I have considered rival submission. I find that the issue i....
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.... that effect cannot be avoided without doing violence to the language of the enactment. If the enactment is expressed in language which is fairly capable of either interpretation, it ought to be construed as prospective only." 20. Likewise in Samtel India Ltd. v. CCE, Jaipur - 2003 (155) E.L.T. 14 (S.C.), it was held that the right to credit accrued to an Assessee on the date the tax on inputs was paid. Once the inputs were used, the Rule imposing a period of limitation, could not be given retrospective effect. 21. The Gujarat High Court in Filco Trade Centre Pvt. Ltd. v. Union of India (decision dated 5th September, 2018 in SCA No. 18433/2017) [2018 (17) G.S.T.L. 3 (Guj.)] followed the dictum of the Supreme Court in Jayam & Co. v. Assistant Commissioner (supra) and reiterated that the input tax credit could not be denied on the basis of an amendment, which is prospective. The question dealt with by the High Court was whether Section 140A(3)(iv) of the CGST Act, which declined the Cenvat credit in relation to goods purchased prior to one year from the appointed date, could be given retrospective effect. In answering the question in the negative, the Gujarat High C....
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....annot be denied. 6.1 As regard the credit on input service, the only criteria is that irrespective of the location of service received if the service is essential for in or in relation to manufacture of final product and overall business activity of the assesseee the credit is admissible. In this regard, this view is supported by the following judgments:- a) In the case of Saurashtra Cement Ltd (supra), Hon'ble Ahmedabad Tribunal has passed the following order:- "4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Jetty is a captive active Jetty of the appellant, which is exclusively used by the appellant, only. At time, the appellant have to get the Dredging done at the Jetty for proper function of Jetty to improve the draft. Since Jetty is used primarily for import of coal which is used in the manufacture of final product, Dredging Service is qualified as input service. It is also a fact that Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by the appellant only, which stands absorbed in the overall cost of manufacturing of....
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....services" provided on services provided to Windmills installed and situated away from factory and factory premises? II] Whether electricity generated at Supa and Satara, situated for away, could be said to have been used for manufacture of the final product of the assessee at Waluj, Aurangabad. 3] The question No.[II] can be answered in affirmative because admittedly, the electricity generated at Supa and Satara which are situated for away from the manufacturing unit of the appellant can be said to have used for manufacture of final product at Waluj, Aurangabad. Mainly because admittedly such electricity generated at Supa and Satara is adjusted to the electricity used at Waluj. This adjustment is admitted by the revenue and in view of this adjustment, it can safely be stated that the electricity generated at Supa and Satara is the electricity used at Waluj. 4] Question no.1 is main bone of contention between the parties. Even the law on this subject is very well settled by atleast three prominent judgments of our High Court reported in 2010 (20) S.T.R. 589 (Bom.) = 2010-TIOL- 686-HC-MUM-ST in the case of Commissioner of Central Excise, Nagpur Versus Ultra....
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....curement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. (m) "Input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices Issued under rule 4A of the Service Tax Rules 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be. Rule 3. CENVAT Credit: (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit of - [xl] the additional duty of excise leviable under [Section 85 of Finance Act, 2005 (18 of 2005)] paid on - (i) any input or capital goods received in the factory of manufacture of final product or premises of t....
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.... In the case of Commissioner of Central Excise, Nagpur Versus Ultratech Cement Ltd. [cited supra), the Division Bench of this Court held that the definition of "input service" is very wide and covers not only services which are directly or indirectly used in or in relation to manufacture of final product but also includes various services used in relation to business of manufacture of final product. The expression "activities" in relation to business is also discussed in this judgment by referring to judgment of Apex Court. In the case of Deepak Fertilizers & Petrochemicals Corporation Ltd. Versus C.C.Ex. Belapur [cited supra] the Division Bench held as under: "The definition of the expression input service covers any services used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. The subordinate legislation has advisedly used a broad and comprehensive expression while defining the expression input service'. Rule 2(1) initially provides that input service means any services of the descr....
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....ged before Supreme Court. This submission does not really help us in deciding the appeals. Both appeals are dismissed. From the above judgment, it can be seen that the issue is identical in the present case as in the above cited case. Therefore, the ratio of the above judgment is applicable in the present case. Accordingly, irrespective of the fact that windmill is located outside the factory premises, repair and maintenance service is admissible for Cenvat credit in terms of rule 2 (l) of Cenvat Credit Rules, 2004. Accordingly, the impugned orders are set aside. Appeals are allowed." 6.2 From the above judgments, it can be seen that even though services were provided outside the factory premises but the same is in relation to the manufacture of the final product of the appellant the credit was allowed. Following the said judgments, in the present case also the appellant are entitled for the Cenvat Credit in respect of renting of immovable of property i.e. warehouse located outside the factory premises. 7. As regard the issue C, the credit was denied on the ground that the invoice is bearing the address of head office. We find that there is no dispute that the servic....
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.... availing the Cenvat credit on the invoices issued on the different address of the Noticee." 14. The Commissioner held that invoices should contain the address registered with the Service Tax Department and the findings are : "Here it is pertinent to mention that Rule 4A of Service Tax Rules, 1994 speaks about invoices, bills and challans to be issued by the service provider. It states that invoices, bills and challans shall be serially numbered and shall contain the following, namely-(i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax payable thereon. Further, sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004 states that no Cenvat credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document. The proviso to this Rule states that if the said document does not contain all the particulars but contains the details of duty or service tax pa....
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....de the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside". 17.A Division Bench of the Tribunal in Adbur Private Limited also observed as follows : "9. Regarding denial of Cenvat credit on the ground that the invoices were addressed to unregistered premises of the appellant, we note that there is no dispute regarding eligibility of input service for availability of credit to the appellant. The denial of credit is only with reference to address in the document. We find in various decisions, this Tribunal held that the credit cannot be denied on this reason. Reference can be made to the decision in Manipal Advertising Services Pvt. Ltd. (supra). We also note that in the appellant's own case on the same issue, the Original Authority for the later period held that denial of credit cannot be justified on this ground, vide order dated 21-7-2016." 18. This is what was also held by a Division Bench of....