TaxTMI 
TaxTMI 
2025 (10) TMI 1468
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....vices with the manufacturing activities. 2. The brief facts are the Appellant is manufacturing excisable goods viz., Electronic Control Unit (ECU), Immobilizer, Antennas and Transponders and were availing the CENVAT credit on capital goods, inputs and input services as per CENVAT Credit Rules, 2004. Alleging that the Appellant had availed ineligible credit for the period from May 2014 to February 2015, proceeding was initiated and show cause notice dated 05.06.2015 were issued and Adjudication authority as per the Order-in-Original dated 28.12.2015 disallowed the inputs service credit and ordered recovery of the same with interest and also imposed equal amount of penalty. Aggrieved by said order, present appeal is filed. 3. When the a....
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....nt of the Hon'ble Supreme Court in the matter of M/s. J K. Cotton Spinning & Weaving Mills Co. Ltd. Vs. Sales Tax Officer, Kanpur and Another reported at 2002-TIOL-116-SC-CT-LB; wherein it is held that "if a process or activity is so integrally related to the ultimate manufacture of goods so that without that process or activity manufacture may, even if theoretically possible, by commercially inexpedient goods intended for use in the process or activity as specified in Rule 13 will qualify for special treatment." Following the said judgment the Circular No. 120/1/2010-ST dated 19.01.2010 is issued directing that in case of absence of such inputs, input services adversely impact the quality and efficiency of the provision of service expo....
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....f the wastes and solvents which are hazardous in nature and require a specific disposal mechanism. The disposal of the above waste is a statutory requirement under Rule 4 of the Hazardous Waste Management and Handling Rules, 1989 framed under the Environmental (Protection) Act, 1986. These services are procured to fulfil statutory obligations and hence, are incidental to the manufacturing activities. Learned Counsel relied on the following cases laws; i. M/s. Ace Designers Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax Bangalore-LTU, 2016 (12) TMI 1380-CESTAT BANGALORE; ii. M/s. Honda Motorcycle & Scooter India P. Ltd. Vs. ССЕ, Delhi-III, 2019 (4) TMI 927 - CESTAT CHANDIGARH. 6. As re....
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....ish that the electricity shared by M/s. Bosch Ltd. is used in the manufacturing activity. Hence, these input services of electricity received by the Appellants is evidently incidental to the manufacturing activities. 8. As regards Preventive Maintenance Services, the demand confirmed is Rs.3,090/-. These input services were used to upkeep ERSA selective soldering machines. These machines were used in the manufacture of Electronic Control Unit (ECU) and other final products. These services were used on a yearly basis and covers end to end checkup of the machinery including the quality checks. The preventive services are vital so as to ensure that the machines do not breakdown and keep working without interruptions. Hence, these services s....
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....on facility to the employees. The said Internal Policy specifically states that the Mobile sim cards and Data connection facility must be solely used for business purposes i.e., interaction with customers, vendors etc. Hence, these services received by the Appellants are evidently incidental to the manufacturing activities. In this regard Learned Counsel relied on the following cases laws; i. CCE Goa Vs. Hindustan Coca Cola Beverages Pvt. Ltd., 2015 (39) STR 360 (Bom.); ii. Xilinx India Technology Services Pvt Ltd Vs. Commissioner of Central Tax Hyderabad, 2023 11) TMI 1076 - Hyderabad. iii. M/s. Nayara Energy Ltd. Vs. C.C.E. & S.T., Rajkot, 2021 (3) TMI 627 CESTAT AHMEDABAD. 11. As regards Travel services, the....
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....final products. The Rexroth tightening systems have direct incidence with the manufacturing activities undertaken by the Appellants. In this regard Learned Counsel relied on the decision in the matter of Ace Designers Ltd (Supra) and also relied on the decision in the matter of CCE, Hyderabad Deloitte Tax Services India Pvt. Ltd., (Supra). 13. Learned Counsel also draws our attention to the agreement dated 05.04.2013 and submits that supply of electricity and other related services are part of the services availed by the Appellant. Appellant availed the services solely for business purpose and each service have nexus with the output services provided by the Appellant and eligible for claiming the said services as inputs services. 14. ....