Bharat Heavy Electricals Ltd Versus Commissioner of Central Tax (Appeals-II) CGST & Central Excise, Chennai
Service Tax
2018 (12) TMI 438 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 5-12-2018
Appeal No. E/40788/2018 – FINAL ORDER No. 42996/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
Ms. S. Sridevi, Advocate For the Appellant
Shri L. Nandakumar, AC (AR) For the Respondent
ORDER
The issue involved in this appeal is with regard to the disallowance of Cenvat Credit on various services.
2. The Ld. Advocate, Ms. S. Sridevi appearing for the appellant submitted that the department has denied the credit alleging that it is not established that the services on which credit has been availed on the basis of ISD invoices have been used directly or indirectly in or in relation to manufacture and clearance of final products. She submitted that the details of the services availed and the nexus with the manufacturing activity alongwith the decisions whic
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35 (Tri Hyd);
Virchow Laboratories – 2017 (51) STR 443 (Tri Hyd)
5
Erection commission/installation service
For installation of servers, generators, ups and other equipments
GE India technology Centre-2014-TIOL-1931-CESTAT-BANG Orient Cement Ltd., – 2017 (51) STR 459 (Tri Hyd)
6
Civil works services/Repairs and maintenance
Used for repairs/modernization and maintenance of office building
Zydus Nycomed Healthcare 2013 (3) STR 197 (Tri Mum);
7
Designing and printing services
Printing of tender docs/in house journals etc.,
Ultratech Cements Ltd., vs CCE., Jaipur – 2015 (40) STR 523 (Tri Del)
8
Cleaning services/Housekeeping
For maintaining the office
Xlinx India Tech – 2016 (44) STR 635 (Tri Hyd);
CCE., vs Maruthi Suzuki – 2015 (38) STR 503 (Tri Del)
9
Sponsorship services
Publication of booklet, banner and conductive events in relation to business development etc.,
Xlinx India Tech – 2016 (44) STR 635 (Tri Hyd.)
10
Finance Lease services /
Purchase of computers/p
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sponsorship service and finance lease service are eligible for credit. These issues were considered by the Tribunal in Xilinx India Tech. Services Pvt. Ltd. Vs CC., CE. & ST., Hyderabad-IV 2016 (44) S.T.R.635 (tri. – Hyd.). Following the said decision, I hold that the credit availed on the above services are legal and proper. The disallowance being unjustified, is set aside.
6. The Ld.Counsel for the appellant has produced the invoices relating to the services availed on membership fees. It is submitted by her that the appellant company had to take membership in Associated Chamber of Commerce and Industry of India. This is to enable the company to have connections with similar persons in the very same field of commerce and industry. This helps to develop the business and also to get updated with the trends in the industry and is therefore related to the activity of manufacture. It is not for personal membership in a Club. Similarly the appellant has taken membership in spending on con
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Appeals) has remanded to the adjudicating authority to reconsider the issue of various services. In para 8.4 of the Order in Original it is mentioned that works contract services as well as civil works services are disallowed. It is not possible to make out from the SCN or the order as to the services which come under works contract service and civil works services. This aspect needs to be reconsidered. Therefore this issue with respect to credit availed on works contract service / civil works service / repair and maintenance of xerox machine is remanded to the adjudicating authority.
8. So also the appellant contends that the accommodation services are availed for hotel accommodation for the employees who are on official duty. The appellant has to establish with necessary documents that the accommodation was availed for official purposes only. The Counsel for appellant submitted that the appellant would be able to furnish documents to establish that this was availed for official purp
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