TaxTMI 
TaxTMI 
2024 (12) TMI 158
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....f sponge iron classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985, at its factory premises located at Burdwan, West Bengal. The Appellant has availed CENVAT Credit on inputs and various input services used in relation to the manufacture of the said goods. 1.1. On scrutiny of the records of the Appellant, the Officers of the Department found that the Appellant had wrongly availed credit on input services in contravention of the Acts and Rules made thereunder. Accordingly, a Show Cause Notice dated 25.03.2014 was issued to the Appellant inter alia proposing to deny the CENVAT Credit availed by the Appellant amounting to Rs.71,91,739/- (including cess) under Rule 14 of the CENVAT Credit Rules, 2004. 1.2....
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.....Ex., Delhi-III [2017 (47) S.T.R. 273 (Tri. - Chan.)], wherein, under similar facts and circumstances, the Tribunal has held that the CENVAT Credit availed in respect of modernization and renovation of the factory is eligible for credit as 'input services'. The Appellant has also placed reliance on the decisions of Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner of C.Ex., LTU, Bangalore [2011 (24) S.T.R. 645 (Kar.)] and Commissioner of C.Ex., Nagpur v. Ultratech Cement Ltd. [2010 (260) E.L.T. 369 (Bom.)]. By relying on the ratio laid down in these decisions, the Appellant submits that they have rightly availed the CENVAT Credit. Accordingly, they have prayed for setting aside the impugned order and allowing the credit to them. 4. The Ld. ....
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....s per the definition available during the relevant period, all activities relating to business were eligible for credit. We also find that all input services used in respect of modernization, renovation and repair of factory had been specifically included as eligible for credit. Thus, we observe that the input service credit availed by the Appellant squarely falls within the definition of "input service" in terms of Rule 2(l) of the CENVAT Credit Rules, 2004. Accordingly, we hold that the Appellant is eligible for the credit on the input services availed by them. 6.3. We find that this view has been taken by the Tribunal in the case of Maruti Suzuki India Ltd. v. Commissioner of C.Ex., Delhi-III [2017 (47) S.T.R. 273 (Tri. - Chan.)] wherei....
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....n to setting up, modernization, renovation or repair of the factory. The services received by the appellants squarely fall under this category. We find no merit in the finding of lower authority. Similar issue has come up for this decision before the Hon'ble High Court of Punjab and Haryana in the case of Bellsonica Auto Components India Pvt. Ltd. reported in 2015-VIL-300-P&H-ST = 2015 (40) S.T.R. 41 (P & H). The Hon'ble High Court upheld the decision of the Tribunal reported in 2014-TIOL-430 CESTAT, Delhi = 2016 (46) S.T.R. 377 (Tribunal). In this case the assessee is found to be eligible for Cenvat credit in relation to Service Tax paid for setting up of the factory. Reference can also be made to the decisions of this Tribunal in the case....
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....haustive. It includes accounting, auditing, financing, credit rating, share registry etc. These are in no way connected with manufacturing but have been treated as input service. Security has various dimensions. Preventing any unruly incident is also one such aspect. The State Government has declared November, 1st as Karnataka Rajyosthava day. It is on that day the present Karnataka State came into existence after re-organization of States on linguistic basis. The said day is declared as a holiday. The people of Karnataka are duty bound to celebrate Karnataka Rajyostava day as a fundamental duty, to protect and preserve the culture of Kannadigas. It is not uncommon that when such local functions are not conducted, there will be trouble not ....
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....a factory) as well as services rendered after the manufacture of final products (such as advertisement, sales promotion, market research etc.) and includes services rendered in relation to business such as auditing, financing etc. Thus, the substantive part of the definition "input service" covers services used directly or indirectly in or in relation to the manufacture of final products, whereas the inclusive part of the definition of "input service" covers various services used in relation to the business of manufacturing the final products. In other words, the definition of "input service" is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also inclu....