2024 (11) TMI 607

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....hat they have no nexus with the final products manufactured and cleared; these SCNs have been confirmed by the impugned orders along with interest; penalty was also imposed. Hence, these 14 Appeal Nos. E/59431/2013; E/59432/2013; E/59433/2013; E/59434/2013; E/59435/2013; E/59436/2013; E/60160/2013; E/50753/2014; E/50754/2014; E/50755/2014; E/51618/2014; E/51619/2014; E/51620/20 14; E/51864/2014. The issue involved in all these appeals is about the admissibility of CENVAT credit on various input services. Hence, these appeals are heard together and taken up for decision. 2. Shri Srinivas Kotni, assisted by Shri Akshay Kumar, learned Counsels for the appellants, presented elaborate written submissions and submits that the definition of input service as per Rule 2(l) of CENVAT Credit Rules, 2004 is an all-encompassing definition and covers all the activities related to the business of the appellants; the situation is not much different prior to 01.04.2011 or after 01.04.2011 when the input service excluded from the scope of credit have been mentioned. He submits that the SCNs are very vague and do not specify the reasons as to why the said credit availed by the appellants is not av....

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....td. Vs. Commissioner, CGST, Customs & Central Excise-Raipur (C.G.), Excise Appeal No. 50001/2023 • Infosys Ltd. Vs. Commissioner of Service Tax, Bangalore, 2015 (37) STR 862 • Commissioner of C. Ex. & Service Tax (LTU) Vs. Lupin Ltd., 2012 (285) ELT 221 • Castrol India Ltd. Vs. Commissioner of Central Excise Vapi, 2013 (291) ELT 469 • M/s. General Motors India P Ltd. [Central Excise Appeal No. 11124 of 2015] • Satyam Auto Components Ltd. Vs. CCE [2014 (34) STR 68] 3.2. Credit availed on Works Contract Service: • WM Global Sourcing India Pvt. Ltd. Vs. Commissioner of Central Tax, Bengaluru East, 2022 (56) G.S.T.L. 411 (Tri. Bang) • Honda Motorcycle & Scooter (1) Pvt. Ltd. Vs. Commr. Of c. Ex., Delhi-III, 2016 (45) S.T.R. 397 • Alliance Global Services IT India (P.) Ltd. Vs. Commissioner, [2016] 44 STR 113 • Mahindra & Mahindra Ltd. Vs. Commissioner of Central Excise, Hyderabad, [2016] 45 STR 92 • Devraj Luxury Hotels Pvt. Ltd. Vs. Commr. of C. EX. & CGST, Jaipur, 2022 (67) G.S.T.L. 76 • Rearden Commerce India (P.) Ltd. Vs. Commissioner of ....

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....ate Limited Vs. Commissioner of Service Tax, Delhi, Service Tax [CESTAT, Chandigarh in Appeal No. 1451 of 2011 in Order No. A/60377/2023 dated 13.09.2023] • Toyota Kirloskar Motor (P.) Ltd. Vs. Commissioner of Central Excise, LTU, Bangalore, [2012 35 STT 303] • Pfizer Ltd. Vs. Commissioner of Central Excise, Belapur,[2013] 39 STT 707 • Commissioner of S. T., Mumbai-VI Vs. DBOI Global Services P. Ltd., 2019 (20) G.S.T.L. 351 • H.E.G. Ltd. Vs. Commissioner of Central Excise Raipur [2009 23 STT 157 : MANU/CE/0420/2009], confirmed in Union of India v. H.E.G. Ltd. [T.C. No. 53/2010] 3.7. Credit availed on Photography Service: • Fidelity Business Services India (P.) Ltd. Vs. Commissioner of Central Tax, Bangaluru East, [2021] 127 taxmann.com 5451. • Sarita Handa Exports (P) Ltd. V. Commissioner of C. EX., Gurgaon-II [2016 (44) S.T.R. 654 (Tri. - Chan.)] • Microsoft Global Services Center (1) Pvt. Ltd. Vs Commr of Cus., C. EX. & S.T., Hyderabad-IV, 2021 (44) G.S.T.L. 264 • Honda Motorcycle & Scooter (I) Pvt. Ltd. Vs. Commr. of C. Ex., Delhi-III, 2016 (45) S.T.R. 397 • Ca....

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....vice Tax, Mumbai [2017 (48) S.T.R. 157 (Tri. - Mumbai)] • AC Nielson Org. Marg Private Limited Vs. Commissioner of S.T., Mumbai-II [2018 (12) G.S.T.L. 322 (Tri. - Mumbai)] 4. Learned Counsel submits that the Show Cause Notices are vague and do not specify the reasons as to why the said credit availed by the appellants is not available under the particular heading. He relies on: • CCE Vs. Brindavan Beverages (P) Ltd [2007 (213) ELT 487] • CCE Vs. Ballarpur Industries Ltd [2007 (215) ELT 489] • Punjab State Grains Procurement Corporation Ltd. Vs CCE & ST, Ludhiana in Service Tax Appeal No. 59406 of 2013 5. Learned Counsel further submits that the appellants have availed Asset Management Service to help the company to invest their profits in a proper manner so as to maximize the returns and to invest the same in the business of the appellant i.e. manufacture and clearance of twowheelers. He takes us through the Memorandum and Articles of Association of Hero Motor Corp. Ltd. and submits that to invest and deal with the moneys and funds belonging to, entrusted with or borrowed by the Company not immediately required for the busin....

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....t when the SCN is based on Audit objection, suppression cannot be alleged and SCN issued after one year of investigation is unsustainable. He relies on the following: • Gammon India Ltd. vs. CCE 2002 (146) ELT 173 [Affirmed by Supreme Court reported at 2002 (146) ELT A313] • Kathiravan Pipes Ltd. vs. CCE [2002 (147) ELT 1266] • JSL Industries Ltd. vs. CCE, [1999 (109) ELT 316] • Jalla Industries vs. CCE 2000 (117) ELT 429 Chief Engineer (IRR) vs. CCE 2000 (115) ELT 789 • Chief Engineer (IRR) Vs CCE 2000 (115) ELT 789 • CCE Vs. Punjab Chem & Pharma, 2001 (135) ELT 227 • Asia Automotive Ltd. Vs. CCE, 1999 (113) ELT 841 • Nadiad Silicate & Chem Vs. CCE, 1995 (80) ELT 891 • Bharat Agriculture & Mechanical Engg. Co. Vs. State of Bihar, 2006 (148) STC 372 • Shree Uma Foundries Pvt. Ltd. Vs. CCE, 2008 (222) ELT 317 7. Learned Authorized Representative for the Department reiterates the findings of the OIO/ OIA. He takes us to the definition of "Input Service" as contained in Rule 2(l) of CENVAT Credit Rules, 2004 as it existed before and after 01.04.2011 and ....

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....signing Services, On-Line information and data base access/ retrieval, Share transfer Agent, Asset Portfolio and fund management. 9. In respect of the most of the above services, the issue is settled in favour of the appellants as per the cases cited above. However, the main objection of the Revenue appears to be in respect of services like Construction Service, Architect Service, Mandap Keeper and Outdoor Catering Service, Club or Association Service, Rent-a-Cab Service and Asset Management Service etc. In respect of the Construction Service, Architect and Interior Design Service, the Revenue relies on the amended definition after 01.04.2011. Learned Counsel for the appellants submits that these services of Construction Service etc. are not regard to any new construction but repair and re-design of the existing facilities and they are integral to the business of the appellant. The services in respect of Rent-a-Cab Service have been availed for use by the officers of the company to attend the office work; however, in respect of services availed after 01.04.2011, they have paid up the amount of Rs.1,08,463/- disputed in the SCNs and they are not in appeal against the same. In res....