2025 (8) TMI 711

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....) (C.Ex) dated 08.03.2017 passed by Commissioner of Central Excise, Puducherry are that M/s.Hindustan Unilever Ltd. (Soaps & Detergents), the Appellant herein, are engaged in the manufacture of Soaps and Detergents falling under the tariff items 3401 1190 and 3402 2010 respectively to the First Schedule of the Central Excise Tariff Act, 1985. They are availing Cenvat Credit of Central Excise duty paid on inputs and capital goods and Service Tax paid on input services and utilizing the same for payment of duty on their final products. Verification of records of the Assessee revealed that they had availed input service credit to the tune of Rs.6,59,85,852/- based on the ISD invoices issued by their Head Office located at Mumbai, local service....

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.... CCR 2004 read with Section 11A (1) / Section 11AB of the Central Excise Act, 1944 along with penalty under Rule 15 (1) of CCR 2004 for the contravention of Rule 3 of the CCR 2004 read with Rule 2(l) ibid. The above resulted eight Show Cause Notices for different periods issued to the Appellant proposing to deny service tax credit availed by them on ineligible services and to recover the same under Rule 14 of CCR 2004 read with Section 11A (1) of Central Excise Act, 1944 along with interest and to impose penalty under Rule 15 (1) of CCR 2004. 3. The Appellant filed its detailed reply vide letter dated 24.04.2012. Considering their reply and upon adjudication, the Ld. Commissioner of Central Excise, Puducherry vide impugned Order-in-Origi....

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....des services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; ... Explanation. - For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. [emphasis ....

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.... judgment of Coca Cola in the judgment of Ultratech Cement Ltd. - 2010 (10) S.T.R. 577 (Bom.), it was held that, credit of service tax paid on Catering services provided to employees in the factory is admissible and that, input service covers not only services used directly or indirectly in or in relation to manufacture of final products but also various services used in relation to business of manufacture whether availed prior to manufacture or after manufacture." 9. The Hon'ble High Court of Madras vide its order dated 12.02.2018 in Civil Miscellaneous Appeal Nos.65 and 66 of 2018 and C.M.P.Nos.937 and 938 of 2018 in the case of M/s. Rane TRW Steering System Ltd, Guduvancherry 603 202 Vs The Commissioner of Central Excise and Central T....