TaxTMI 
TaxTMI 
2019 (2) TMI 2132
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.... course of adjudication, the adjudicating authority has allowed the credit to the services received at Mundra Port. JNPT Port and services at ONGC Mumbai, Training and Coaching services, IT (Software) Services, CHA and Cargo Handling Services for export, Warehouse and Storage services, Land Survey Service and Hotel Broadway Services but disallowed the Cenvat credit on Accommodation Services (catering and housekeeping). Therefore, both sides are in appeal. 4. Ld. Counsel for the appellant submits that the respondent-assessee has challenged disallowance of credit on accommodation services i.e. catering and housekeeping. The appellant has taken credit on the said service as manufacturer and the said services have been received by the respondent-assessee prior to 1.4.2011, although the credit of Rs.2,16,981/- was availed after 1.4.2011 but it is fact on record that the services availed before 1.4.2011. The contention of the respondent is that the parent company of the assessee provides technical assistance for engineering, design, development, manufacture, testing, quality control, sale and after sale service in accordance with agreement. The training provided by personnel is integral....
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.... of the adjudicating authority on the ground that the Commissioner has allowed the credit under common head of 'services provided at port' without giving a finding on each service and the matter is to be remanded back to the adjudicating authority. 10. We have gone through the impugned order wherein the allegation against the respondent-assessee in the show cause notice that port cannot be the place of removal. We find that in the export of goods, the port of export is the place of removal of the goods as held by this Tribunal in the case of Honda Motorcycles-2018 (8) TMI 1093. Therefore, we hold that the respondent-assessee is entitled to availed credit on the service received at port, being the place of removal of the goods. In that circumstance, we do not find any infirmity in the impugned order and the Cenvat credit is allowed. Services received at ONGC Mumbai 11. We find that the respondent-assessee is providing output service of manpower recruitment and supply agency service to ONGC for which the respondent-assessee is providing the drivers. We find that in this case the Commissioner in the impugned order has observed that the assessee is providing service to its client f....
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....has entered into standard dealership agreements with the said dealers on principal to principal basis with specific conditions regarding modus of operandi of sale, purchase and passing of title, dealer operation, product specification, standard of outlets, promotion and advertising etc. The respondent-assessee sells the vehicles in terms of dealership agreement to the dealers whereby the title and all risks with respect to the vehicles pass on to the concerned dealers at the factory gate of the respondent-assessee in case of sales to domestic dealers. They have in place software/computerized network database called the 'Dealer Management System. This is system is provided to each dealer and Authorized Service Station i.e. the respondent-assessee and all dealers and service stations are connected by this system. This system is the man mode of communication between the respondent assessee and the dealers and service stations. Through this system, the respondent-assessee issues circulars, instructions etc. to the dealers and the dealers may place orders for vehicles, parts, spare parts, warranty parts, provide records of vehicles sold, and all other information that would be exchanged....
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....f the factory and are not related to directly or indirectly with manufacturing activity, therefore, the respondent-assessee is not entitled to avail credit on the said services. 21. We find that the respondent has stated that they have availed the said service for undertaking the activity of setting up the regional and zonal offices, etc. across India, so that they would have a presence in other parts of India and to facilitate more effective and efficient management of their ever expanding business across the country. In pursuance of the same, they had located and intended to purchase certain properties. They, therefore, used the services of a consultant for evaluation of the properties prior to the purchase of the same. The said service sought to be denied as the same is not related to the manufacturing of the goods of the appellant. 22. We find that the said services have been used by the respondent-assessee for setting up the regional and zonal offices, which are used for marketing and advertising to expand their customer base. Therefore, the said activity, which is related to the manufacturing of vehicles by the respondent-assessee, in that circumstance, the respondent-asses....