TaxTMI 
TaxTMI 
2024 (12) TMI 5
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....ts of the case are that the appellants herein are engaged, inter alia, in the manufacture of tyres and tubes for motor vehicles. The appellants avail CENVAT Credit of central excise duty paid on the inputs and Service Tax paid on the input services, used in or in relation to the manufacture of the said final products. During the period in dispute, the appellant had received various taxable services namely, Air Travel Agent, Architect, Business Support Service, Clearing & Forwarding, Club Membership, Telephone, GTA, Housekeeping, Design & Development, Chartered Accountant Services, Sponsorship services, Outdoor Catering services etc., and availed the CENVAT Credit of Service Tax paid by the service providers and reflected in the invoices issued by them. Taking of CENVAT Credit was disputed by the Department on the ground that the disputed services are not in conformity with the definition of 'input service' as per Rule 2(l) of the CENVAT Credit Rules, 2004. The show-cause proceedings initiated by the Department for different periods, were adjudicated upon by the learned Commissioner of Central Excise, Mumbai- III, vide Order-in-Original No. 17-27/COMMR/M-III/KCG/2014-15 dated 26.11.....
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....lation to booking of container, transportation of goods from factory to dock, documentation, liaising with customs, port authorities, municipal authorities, sales tax, getting permissions, guidance under various schemes etc. (Refer submission in para 9 infra.) 1. CCE Vs. Bhilai Engineering Corporation Ltd. 2016 (41) STR 774 (T) 2. CBEC Circular No. 999/6/2015CX, dated 28.2.2015 3. Judgments in sr. no. 17 to 21 of case law compilation 3 GTA 60,46,415 - i.) GTA Services used for inward transportation of inputs and capital goods from the port to various manufacturing units (credit amounted to Rs.59,80,742/-) ii.) Credit pertains to transportation of finished goods upto the premises of C&F Agent - Rs. 65,673/- (Detailed bifurcation provided at page 567 and 568 of the appeal memo) (Refer submission in para 9 infra.) 1. CBEC Circular No. 1065/4/2018CX, dated 8.6.2018 2. M/s. CEAT Ltd. Vs. CCE 2022 (10) TMI 1213 - CESTAT MUMBAI 3. Judgments in sr. no. 24 to 26 of case law compilation 4 Club or association ....
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....;2010 (18) STR 177 (T) 9 Housekeeping 3,48,700 - Appellant availed housing keeping services for the upkeep and maintenance of Sales office and Head office. 1. Ambuja Cements Ltd. Vs. CCE (2023) 4 Centax 351 (T) 2. Balkrishna Industries Ltd. Vs. CCE 2010 (254) ELT 301 (T) 10 Stock Exchange Services 1,59,036 21,219 Appellant paid processing fees and annual listing fees to National Stock Exchange and Bombay Stock Exchange for listing/issue of shares, bonds, mutual funds etc.. The said service helps Appellant company to raise funds for undertaking its manufacturing activity. Hinduja Foundries Ltd. Vs. CCE 2017 (3) GSTL 294 (T) 11 Sponsorship Services 1,57,590 - Appellant has sponsored for advertisement of its manufactured final products. Appellant has sponsored various events at various locations all over the country for promotion and marketing of business of Appellant company. The expenses incurred by the Appellant are in nature of advertisement. ....
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....e "activities relating to business", for consideration of certain taxable services as 'input service', for the purpose of availment of CENVAT Credit of Service Tax paid thereon. Since the appellants are a corporate entity and maintained adequate records to demonstrate that the expenses incurred were in context with the services used by them for their business activities, in our considered view, the disputed services received prior to 01.04.2011 should be considered as input service for the purpose of taking of CENVAT Credit of Service Tax paid thereon. We find that the issue arising out of the dispute for availment of CENVAT Credit prior to the period 01.04.2011 is no more res integra, in view of the judgments delivered by the Hon'ble Bombay High Court in the case of Coca Cola India Pvt. Ltd. Vs. CCE - 2009 (15) STR 657 (Bom.) and UltraTech Cement Ltd. Vs. CCE - 2010 (20) STR 577 (Bom). 7. The definition of 'input service' was substituted by Notification No. 03/2011-C.E. (N.T.) dated 01.03.2011 w.e.f. 01.04.2011. The effect of the substituted definition is that the phrase "means" was enumerated in the said definition clause, which covers any services used directly or indirec....