M/s. Sundaram Fasteners Ltd. Versus Commissioner of GST & Central Excise Chennai North
Central Excise
2018 (11) TMI 813 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 3-10-2018
Appeal No. E/42330/2017 – Final Order No. 42518/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M. Kannan, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
ORDER
The appellants are engaged in manufacture of radiator caps and are availing the facility of CENVAT credit of service tax paid on various input services. During the period from April 2015 to June 2015, it was noticed that they have availed CENVAT credit, inter alia, on Clearing & Forwarding domestic supply, travel agents service and
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al services paid to M/s. McKinsey & Co. for the market analysis and related services done by them. Such services were availed by the appellant for the manufacture of products and the appellant had produced the invoices supporting their contention. The authorities below has disregarded the invoices stating that the scope of the services provided by the service provider is not coming forth from such invoices. He also relied upon Order-in-Original No. 62/2018 dated 15.5.2018, in their own case, to argue that for the subsequent period the adjudicating authority had allowed the input service credit in respect of the very same service.
3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order.
4. Heard both sides.
5. The
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in relation to after-market acceleration, which indicates that these are services for market analysis. The said services fall within the inclusive part of the definition. Therefore, I am of the view that the disallowance of credit on such services is not justified. Further, for the subsequent period, as stated in the order-in-original in the appellant's own case, credit on the same services has been allowed. For these reasons, I hold that the impugned order requires to be modified to the extent of allowing the credit in respect of professional (management consultancy) service availed for market analysis service, which I hereby do. The appeal is partly allowed in the above terms, with consequential relief, if any.
(Dictated and pronounced i
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