TaxTMI 
TaxTMI 
2026 (2) TMI 670
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....ppellant is engaged in providing taxable services of management, maintenance and repairs and hence, the Appellant obtained service tax registration. The Appellant enters into contracts of maintenance and repair services with various customers. Such services involve engagement of labour/ workmen and also supply of spares required for undertaking such services. In such cases, consolidated contracts for a lump sum value are entered into which cover supply of spares, consumables and labour charges. 2.2. In order to provide such taxable output services, the Appellant procures various inputs and input services, and availed the Cenvat Credit of taxes and duties paid thereon in accordance with the Cenvat Credit Rules, 2004 ('CCR, 2004').....
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....selves in the desired manner for various purposes depending on the function for which it is meant for use. Accordingly, the Appellant discharged VAT on such a deemed sale transaction since it amounted to transfer of right to use. Total 24,10,546 44,72,611 2.4. Accordingly, the underlying Show Cause Notices were issued on the Appellant proposing to deny Cenvat Credit on the aforementioned input services, and demand service tax on the hiring of equipment, based on the following allegations: a. The Cenvat Credit on the input services of cargo handling and courier were used in respect of traded goods, which had no relation with the taxable services provided by the Appellant. b. The manpower supply services ....
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....nt by denying Cenvat Credit on 3 accounts: (i) Whether Cenvat Credit can be availed by the Appellant (head office) in respect of input service ordered and used by it at different locations/units, where invoices have been issued on and payments (with service tax) have been made by the appellant (head office) only; and the issue is already decided by this Hon'ble Tribunal in favour of the Appellant? (ii) Whether Cenvat Credit can be availed on cargo and courier services used for affecting sale of scrap, which activity is intrinsic to the taxable output service of maintenance and repair, provided by the Appellant? (iii) Whether service tax is payable on the activity of providing equipment on hire as 'supply of tangible goods' where th....
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....Infrastructre Ltd. v. CST, Jaipur -I, 2016(10) TMI 578-CESTAT, New Delhi. 6. With regard to demand of Service Tax on the activity providing equipments on higher as supply of tangible goods. It is his submission that appellant has already paid VAT thereon treating it as deemed sale transaction. Therefore, they are not liable to pay Service Tax as held by this Tribunal in appellant's own case i.e. Gainwell Commosales Pvt. Ltd. v. Commissioner of Service Tax, Kolkata, 2025 (8) TMI931-CESTAT, Kolkata. In view of this it is prayed that impugned orders are to be set aside. 7. On the other hand Ld. Authorized Representative reiterated the findings of the impugned order. 8. Heard the parties. Considered the submissions. 9. We find that ....
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....tive Services and M/s. Laxmi Enterprises (LE Group), which has been denied on the ground that such input services had beenavailed by the appellant at the Head office. The Appellant stated that the impugned Security Services and Manpower services provided by Apollo and Laxmi Enterprises has been used at various locations as a part of their ongoing business of providing maintenance and repair service from locations across India. We observe that the Head Office is separately registered under the Service Tax vide Registration No. AABCT0704GST014. They have entered a contract with Apolo Security & Detective Services for providing security services and Laxmi Enterprises for providing manpower supply services across India. Since the contract has b....
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....Cenvat Credit thereon. In that circumstances the Cenvat Credit cannot be denied to the appellant as appellant has is required to clear the scrap for maintenance and repair services. 12. We further take note of the fact that as the sale of the scrap is the integral part of the maintenance and repair service therefore, same do qualify as input service and which has been used for providing output taxable service. Therefore, Cenvat Credit cannot be denied to the appellant. Therefore, demand on account of denial of Cenvat Credit is not sustainable. 13. Issue -3-We find that appellant is paying VAT discharging VAT on providing equipments on hire and paying VAT thereon. In that circumstances, the appellant is not liable to pay Service Tax as....