TaxTMI 
TaxTMI 
2025 (3) TMI 1500
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....harges under 'Banking and other Financial Services' and Sales Commission to agents under 'Business Auxiliary Services' used in connection with supply, commissioning and installation of Turbo Generator (TG) sets. 2. The Brief facts are the Appellant is undertaking activity of manufacture and installation of Turbo Generator sets at the site of the customer and have paid central excise duty on the activity of manufacture and service tax on the installation of Turbo Generator sets at the site of customers. Since the activity of installation of Turbo Generator is an integral part of manufacturing, Appellant had entered into a contract with customers for assembly and installation of Turbo Generator sets and for which execution ....
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....put service as per Rule 2(l) as per Cenvat Credit Rules, 2000; the fact of availment of credit has been suppressed with an intention to evade payment of duty; the Appellant had availed ineligible CENVAT credit for the period from September 2006 to August 2010, a show cause notice was issued on 29.09.2011 by invoking the extended period of limitation. Thereafter 2(two) more show cause notices were issued, for the month of September 2010 on 04.10.2011 and for the period from October 2010 to September 2011 on 04.11.2011. Thereafter Adjudication authority as per the impugned order dated 17.09.2012 confirmed the demands against cenvat credit availed of the service tax paid on Bank Guarantee commission and Sales commission on the ground that ther....
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....l in the matter of M/s RMS Infotech Pvt Ltd Vs. CC, Bangalore (2022 (64) GSTL 599 (Tri. Bang), wherein it is categorically held that:- "7. With regard to the availment of Cenvat credit on the input services prior to the period 1-4-2011, the definition of "Input Service" contained in Rule 2(l) ibid provided that "activities relating to business" should be considered as input service for the purpose of availment of the benefit of Cenvat facility. In this case, the Department has not raised any objection that the appellants had availed the input services for accomplishing their business purpose. Hence, under such circumstances, denial of Cenvat benefit on the input services availed by the appellant prior to the period 1-4-2011 cannot ....
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....-CESTAT, Bangalore 6. As regards sales commission, Ld. Counsel also draws our attention to the memorandum of undertaking signed on 01.06.2007 between the Appellant and M/s Minda Management Services, where they have offered to procure orders for the Appellant for supply of Turbo Generator sets, Steam Turbines, etc. The Ld. Counsel further submits that the said activities are integral part of the services/supply provided by the Appellant. Hence, appellant is eligible for the input credit as availed by them under the 'business auxiliary service'. Further he submits that immovability is not a criterion to decide the eligibility of CENVAT credit under CENVAT Credit Rules, 2004. The Ld. Counsel relied on the following decisions; ....
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.... & Co. Ltd Vs. CST, New Delhi (2021 (47) GST 35 (Tri. Del.) in this regard. 9. The Learned Authorized Representative (AR) reiterated the findings in the impugned order. 10. Heard both sides and perused the records. 11. We find that the issues are no more res-integra. The issue regarding availment of cenvat credit of service tax paid on Bank Guarantee charges is settled as per the decision of this Tribunal in the matter of M/s RMS Infotech Pvt Ltd., Vs. CC, Bangalore (2022 (64) GSTL 599 (Tri. Bang). The issue of Sales Commission was also considered by this Tribunal in the matter of M/s Beloorbayir Biotech Limited (supra), wherein it is held that; "6. After considering the submissions of both the parties and perusal of the e....