M/s. Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer
Central Excise
2019 (2) TMI 404 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 14-12-2018
E/41698 And 41699/2018 – Final Order Nos. 43109-43110/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
For the Appellant : Shri Mrinal Bharat Ram, Advocate
For the Respondent : Shri L. Nandakumar, AC (AR)
ORDER
The appellants are aggrieved by the disallowance of CENVAT credit on pest control services and site visit fee for national award bill (management consultancy) service.
2. On behalf of the appellant, ld. counsel Mrinal Bharat Ram submitted that the appellants are engaged in manufacture of aerated drinks
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a member of Confederation of Indian Industry (CII). The authorities below have allowed the credit on club membership fees whereas they have disallowed in respect of management consultancy service provided by CII. He adverted to the invoice issued in this regard and argued that the officials of CII had conducted site visit in regard to National Award For Food Safety 2014. This is actually in the nature of management consultancy services as the officials have given advice to appellant's factory as to the upkeep and running of the factory and also in regard to quality compliance norms. The visit having been made for giving advice in the nature of management consultancy, the same are input services for the appellant and is eligible for credit.
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regard to disallowance of credit on pest control services. The appellant has taken the premises on rent outside the factory to store the inputs namely sugar. The pest control services have been availed by the appellant to make these premises pest free. The product stored by the appellant being sugar and is being used as input for aerated beverages which are used for human consumption, it is essential that the premises are to be kept pest free. For this reason, I am of the view that the pest control services availed by the appellant are input services and therefore the same are eligible for credit. The disallowance of credit is unjustified and requires to be set aside, which I hereby do.
5.2 The second issue is with regard to fees paid by
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