M/s. Harbanslal Malhotra & Sons (Eng.) Pvt. Ltd. Versus CGST & C. Excise, Kolkata North
Central Excise
2018 (8) TMI 411 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 27-6-2018
Appeal No. E/75379/18 – FO/A/76365/2018.
Central Excise
Shri P. K. Choudhary, Member (Judicial)
Shri Harsh Shukla, C. A. for the Appellant (s)
Shri S. Mukhopadhyay, Suptd. (AR) for the Revenue (s)
ORDER
Per Shri P. K. Choudhary:
This appeal has been filed by the Appellant against the impugned Orderin-Appeal No. 03-04/Kol-III/2017 dated 26.09.2017 passed by the Commissioner of CGST & CX (Appeal-I), Kolkata.
2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Safety Razor Blade classifiabl
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dit was denied on various Input Services. It is further submitted that the Tribunal in various decisions, allowed the credit on the input services.
4. The Learned A.R. reiterates the findings of the Commissioner (Appeals).
5. Heard both sides and perused the appeal records.
6. We find that the denial of credit on Input Services namely Cooking and providing Food, Cleaning and washing for worker's Canteen and other services used to provide food in the Canteen. The appellant submitted that they are required to maintain the Canteen under Section 46 of the Factories Act, 1948. The present issue is covered by the following decisions:
i) Hindustan Coca Beverages Private Limited Vs. CCE – Hyderabad 2017 (49) STR 88 (Tri- Hyd)
ii) Easun MR Tap
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ve Vs. C.C.E Chennai – 2016 (STR) 611 (Tri-Chennai).
9. It is contended that the said input credit is a necessary activity for ensuring continuous production in the factory. However, the denial of Cenvat Credit on renovation work undertaken in the recreation room for separate Union room is justified.
10. In my considered view, the renovation of Union room is not covered within the inclusive clause of definition. It cannot be said that the said service was used in or in relation to the manufacture of the final product. Accordingly, the impugned Order is modified to the extent of denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld and the denial of credit on other issues an
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