2018 (8) TMI 78 – CESTAT MUMBAI – TMI – CENVAT Credit – input services – pest control services – telephone services – repair and maintenance of air conditioner – export related services – Held that:- It is not the case of Revenue that appellant had used/utilised the disputed services for the personal benefit or consumption of its employees. Since the disputed services were used in or in relation to the manufacture of the final product and having nexus with the ultimate final product manufactured by the appellant, CENVAT Credit on the disputed services cannot be denied by the department – appeal allowed – decided in favor of appellant. – Appeal No. E/85320/2018 – A/86920/2018 – Dated:- 16-5-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri Pr
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agraph 6.1, has recorded the submissions of the appellant regarding entitlement of Cenvat benefit on the disputed services, considering the same as input service . 3.1 With regard to pest control service, the submissions of the appellant were that to maintain cleanliness in the factory premises and to maintain a healthy environment by preventing pests from entering and breeding in the factory premises, the appellant had adopted the safety measures by applying pest control. 3.2 With regard to telephone services, the contentions of the appellant were that such services were availed by the appellant for effective communication and negotiation between company employees with the suppliers/ customers, and thus, such service has been used/utilised
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ces used by the manufacturer directly or indirectly in the manufacture of excisable goods, should be considered as input service. The said definition excluded the taxable services, which are to be used primarily for personal use or consumption of the employees. From the submissions made by the appellant before the lower authorities as well as before this Tribunal, I find that it is not the case of Revenue that appellant had used/utilised the disputed services for the personal benefit or consumption of its employees. Since the disputed services were used in or in relation to the manufacture of the final product and having nexus with the ultimate final product manufactured by the appellant, CENVAT Credit on the disputed services cannot be den
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