AI Structured Summary
Not yet generated for this judgment
Judgment
Sl.No,Alleged services,Eligibility of cenvat credit decided vide
1.,"Hospitality services such as
house-keeping, catering, laundry
service for Hampi Guest House,
Airport and Bachelor’s
Hostel etc.
(Cleaning Service)","(i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288
(AP)
[ITC Ltd Vs CCEH, yderabad - 2010 (17) STR 146 (Tri
Bang)]
(ii) CCE & ST, Visakhapatnam Vs Facor Alloys Ltd â€
2017 (48) STR 491 (TriHyd)
(iii) CCE, Nagpur Vs International Combustion (I) Ltd
2016 (44) STR 110 (Tri â€" Mum)
(iv) JSW Steel (Salav) Ltd Vs CCE, Raigad 2016 (46)
STR 863 (Tri â€" Mum)
(v) Mukand Ltd Vs CCE, Belapur â€" 2016 (42) STR 88
(Tri â€" Mum)
2.,"Pest control services such as
removal of beehives, dog control
measures, spray in canteen,
mosquito and pest control at
township, monkey catching, etc.
(Cleaning Services)",
3.,"Construction work undertaken at
raw pond plants and rain water
harvest pond of M/s JSW Energy
Limited, cranes hiring charges,
installation of aluminium door and
civil work at Mumbai, Hubli and
Toranagallu for utility.
(Commercial or industrial
construction or repair)
Commercial or Industrial
construction service eligible for
credit as part of modernisation,
renovation or repair of factory or
office relating to factory:","Not related to construction of buildings eligible for credit.
(i) AquatehSteelcon Pvt. Ltd Vs CCE Jaipur - 2017 (3)
G.S.T.L. 222 (Tri. - Del.)
(ii) Honda Motorcycle & Scooter (i) Pvt. Ltd Vs CCE
Delhi â€" 2016 (45) STR 397 (Tri. - Chan.)
(iii) Sundaram Clayton Ltd Vs CCE Chennai II - 2016
(42) STR 741 (Tri. - Chennai)
(iv) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT 221
(T â€" Mum)
4.,"Repair/servicing of motor
vehicles, etc.
(Authorised Service Station)","(i) CCE, Jaipur VsJ K Cement Works - 2009 (14) STR
538 (Tri â€" Del)
(ii) Bharat Fritz Werner Ltd Vs CCE, Bangalore - 2011
(22) STR 429 )Tri â€" Bang)
(iii) CCE, Mysore VsChamundi Textiles (Silk Mills) Ltd
- 2010 (258) ELT 141 (Tri â€" Bang)
(iv) Birla Corporation Ltd Vs CCE, Bhopal - 2016(46)
STR 430 (Tri- Del)
5.,"AMC service of refrigerators,
airconditioners and like
equipments installed in places
other than place of manufacture
(Maintenance and repair service
at depots and branch offices)","(i) Sarita Handa Exports (P) Ltd Vs CCE Gurgaon â€" )
STR 654 (Tri. - Chan.)
6.,"Services in respect of printing and
issue of “Meal vouchers†to
the employees at various places
like Toranagallu, Hyderabad,
Mumbai, Secunderabad
(Depots/Branch offices)","(i) CCE, Bangalore III VsStanzenToyotetsu India (P)
Ltd 2011 (23) STR 444 (Kar)
(ii) CCE, Bangalore Vs Bell Ceramics Ltd - 2012 (25)
STR 428 (Kar)
(iii) CCE, Udaipur Vs Mangalam Cement Ltd - 2018 (9)
GSTL 17 (Raj) [Approved by Hon SupremeC ourt -
2018 (16) G.S.T.L. J168 (S.C.)]
7.,"Hiring of minibus, tractor trailer,
jumper car, hydra excavators,
rigger, tipper, poclain etc., and
deployment of house-keeping
labour AMC of passenger
elevators.
(Supply of Tangible Goods)","(i) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018
(15) GSTL 66 (Tri â€" Mum) .
(ii) Larsen & Toubro Ltd Vs CCE, Mumbai II - 2018
(363) ELT 1103 (Tri â€" Mum)
(iii) CCE, Hyderabad Vs Deloitte Tax Services India Pvt
Ltd - 2008 (11) STR 266 (Tri â€" Bang)
8.,AMC of passenger elevators,"(i) Sarita Handa Exports (P) Ltd Vs CCE Gurgaon 2016
(44) STR 654 (Tri. -Chan.)
9.,"Horticultural consultancy at
various places","(i) CCE, Bangalore II Vs Millipore India Pvt Ltd 2012
(26) STR 514 (Kar)
(ii) CCE & ST, LTU, Chennai VsRane TRW Steering
Systems Ltd 2015 (39) STR 13 (Mad)
(iii) CCE & ST, Chennai Vs Brakes India Ltd -2019
(369) ELT 577 (Mad)
10.,"Maintenance of garden and fixing
of agriculture artificial grass",
11.,"Laying and maintenance of
milestones","Installation of Road furniture/sign boards in the factory
not excluded
(activities relating to business)
12.,"Installation, commissioning and
maintenance of Public Address
System in the factory (for
addressing workers in case of
emergencies, accidents, etc)","(i) MRPL Vs CCE, Mangalore â€" 2007 (216) ELT 43
(Tri- Bang)
13.,"Handling, shearing, de-coiling,
levelling, slitting of HR/CR coils
undertaken at Bangalore,
Hyderabad and Chennai after
clearance of the same from the
factory
(Goods sent for job work)","(i) CBEC Circular No. 1065/4/2018-CX., dated 8-6-2018
14.,Maintenance of mason’s shed,"Maintenance or Repair of buildings not excluded up to
1.4.2011.
15.,"Apply of sky/street lights and
fixing of roof sheeting, etc.","(i) Robert Bosch Engg & Business Solutions Pvt Ltd
Vs CCE & ST, LTU, Bangalore -2017 (51) STR 329
(T-Bang)
(ii) CCE Vadodara II Vs. Siemens Healthcare
Diagnostics Ltd 2014 (36) STR 192 (Tri - Ahmd)
(iii) Cadmach Machinery Co. (P) Ltd Vs CCE
Ahmedabad - 2013 (31) STR 33 (Tri - Ahmd)
(iv) Semco Electric Pvt Ltd VsCCE, Pune-I -2013
(30) STR 572 (Tri. - Mumbai)
16.,"Operation, maintenance, hiring of
paver machine and crushing of
dolomite stones for road and
related works in the factory
(Supply of Tangible Goods and
processing of goods)","(i) Larsen & Toubro Ltd Vs CCE, Mumbai II- 2018
(15) GSTL 66 (Tri â€" Mum)
(ii) Larsen & Toubro Ltd Vs CCE, Mumbai II- 2018
(363) ELT 1103 (Tri â€" Mum)
(iii) CCE, Hyderabad Vs Deloitte Tax Services India
Pvt Ltd - 2008 (11) STR 266 (Tri â€" Bang)
17.,"Aviation/Airport services such as
flight operation, pilot service, flight
handling, etc.
(Services received for own
aircraft)","(i) Reliance Industries Ltd Vs CCE & ST ,LTU,
Mumbai - 2016 (45) STR 383 (Tri- Mum)
(ii) Force Motors Ltd Vs CCE, Pune-I 2009 (16) STR
591 (Tri â€" Mum).
18.,"Repair and maintenance of non-
factory building, electrical
installation and installation of rapid
doors,","(v) Robert Bosch Engg& Business Solutions Pvt Ltd
Vs CCE & ST, LTU, Bangalore - 2017 (51) STR 329
(T-Bang)
(vi) CCE Vadodara II Vs. Siemens Healthcare
Diagnostics Ltd 2014 (36) STR 192 (Tri - Ahmd)
(vii) Cadmach Machinery Co. (P) Ltd Vs CCE
Ahmedabad - 2013 (31) STR 33 (Tri - Ahmd)
(viii) Semco Electric Pvt Ltd Vs CCE, Pune-I -2013
(30) STR 572 (Tri. - Mumbai)
19.,"Architect’s works in respect
of various buildings in the factory
(Architect service)","(i) Fidelity Business Services India Pvt. Ltd Vs CCE
Bangalore 2021 (50) G.S.T.L. 315 (Tri. - Bang.)
(ii) CCE & ST, LTU Vs Lupin Ltd â€" 2012 (285)
ELT 221 (T â€" Mum)
20.,"Repair and maintenance of
railway lines, fabrication of rails
and loco shed, straightening of
rails, etc.
(Laying, maintenance and repair
of railway)","(i) Jayaswal Neco Ltd Vs CCE, Raipur â€" 2015 (319)
ELT 247 (SC)
21.,"Maintenance of airport, fixing of
windows
(Maintenance of Airport within
factory for own aircraft)","(i) Reliance Industries Ltd Vs CCE & ST ,LTU,
Mumbai - 2016 (45) STR 383 (Tri- Mum)
(ii) Force Motors Ltd Vs CCE, Pune 1 â€" 2009 (16)
STR 591 (Tri â€" Mum).
22.,"Incentive/bonus/reward amount
paid to the service providers
(Manpower Supply)","(i) CC & CE, Hyderabad III Vs ITC Ltd - 2013 (32)
STR 288 (AP)
(ii) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
23.,"Excavation, digging, roof sheeting,
hiring Tippers, Pay loaders, etc.
(Supply of Tangible Goods)","(i) Larsen & Toubro Ltd Vs CCE, Mumbai II- 2018
(15) GSTL 66 (Tri â€" Mum)
(ii) Larsen & Toubro Ltd Vs CCE, Mumbai II- 2018
(363) ELT 1103 (Tri â€" Mum)
(iii) CCE, Hyderabad Vs Deloitte Tax Services India
Pvt Ltd - 2008 (11) STR 266 (Tri â€" Bang)
24.,"Opening and closing of manholes,
reward for making up,
maintenance of Parts at Bellary,
work related to school etc.
(Cleaning Services)","(i) CCE, Hyderabad Vs ITC Ltd 2013 (32) STR 288
(AP)
[ITC Ltd Vs CCEH, yderabad - 2010 (17) STR 146 (Tri
Bang)]
(ii) CCE & ST, Visakhapatnam VsFacor Alloys Ltd
2017 (48) STR 491 (Tri- Hyd)
(iii) CCE, Nagpur Vs Internationa lCombustion (I) Ltd
2016 (44) STR 110 (Tri â€" Mum)
(iv) JSW Steel (Salav) Ltd Vs CCER, aigad 2016 (46)
STR 863 (Tri â€" Mum)
(v) Mukand Ltd Vs CCE, Belapur â€" 2016 (42) STR
88 (Tri â€" Mum)
25.,"Excavation of earth, roof work,
sheeting work, PCC and RCC
work of the buildings within the
factory",Construction service eligible for credit up to 1.4.2011
26.,Advertising Services,"(i) Coca Cola India Ltd Vs CCE, Pune â€" 2009 (15)
STR 657 (Bom)
(ii) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT
221 (T â€" Mum)
27.,Air Travel Agent services,"(i) Mangalore Refinery And Petrochemicals Ltd Vs
CCE Mangalore 2021 (52) GSTL 606 (Tri-Bang)
(ii) Ramco Cements Ltd Vs CCE Puducherry 2017 (5)
GSTL 105 (Tri-Chennai)
(iii) CCE Delhi III Vs Mindarika PvtL. td 2015 (39)
STR 309 (Tri. - Del.)
(iv) Cadmach Machinery Co. (P) LtdV s CCE
Ahmedabad 2013 (31) STR 33 (Tri - Ahmd)
(v) Good Luck Steel Tubes Vs CCE â€"2013 (32)
STR 123 (T)
28.,Airport services,"(i) Hindustan Petroleum Corpn. Ltd Vs CCE Vizag-
2017 (47) STR 136 (Tri.- Hyd.)
(ii) Force    Motors    Ltd  Â
Vs   CCE,  ÂP une 2009(16) STR 591 (Tri
â€" Mum)
(iii) Reliance Industries Ltd Vs CCE & ST, LTU,
Mumbai - 2016 (45) STR 383 (Tri- Mum)
29.,Architect's Services,"(i)Â Â Â Â Â Â Â Â Fidelit yBusiness Services India
Pvt. Ltd Vs CCE Bangalore 2021 (50) GSTL 315 (Tri -
Bang)
(ii)    CCE & ST, LTU Vs Lupin Ltd â€" 2012
(285) ELT 221 (T â€" Mum)
30.,"Authorized Service Station
services
(availed only up to 31.03.2011)","(i) Birla Corporation Limited Vs CCE Bhopal - 2016
(46) STR 430 (Tri. - Del.)
(ii) Cadmach Machinery Co. (P) LtdV s CCE
Ahmedabad 2013 (31) STR 33 (Tri - Ahmd)
(iii) Bharat Fritz Werner Ltd Vs CCE, Bangalore 2011
(22) STR 429 )Tri â€" Bang)
31.,Banking and Financial services,"(i) Ahmednagar Forgings Ltd Vs CCE Pune III - 2017
(6) GSTL 54 (Tri. - Mumbai)
(ii) BS & B Safety Systems IndiaL td Vs CCE
Chennai - 2017 (52) STR 174 (Tri. - Chennai)
32.,"Business Auxiliary Services
(Commission Agent service, Job
Work services, etc)","(i) CBIC Circular No. 943/4/2011-CX dated
29.04.2011
(ii) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
(iii) Mangalam      Cement   Â
Ltd    Vs  ÂC CE, Jaipur 2017 (49) STR
308 (T) (Affirmed by Hon High Court of Rajasthan -
2018 (9) G.S.T.L. 17 (Raj.))
(iv) Birla     Corporation      Â
Ltd     Vs   ÂC CE Lucknow 2014 (35)
STR 977 (Tri -Del)
33.,Business Support Services,"(i) Robert Bosch Engg & Business Solutions Pvt Ltd
Vs CCE & ST, LTU ,Bangalore - 2017 (51) STR 329
(T- Bang)
(ii) Mukand Ltd Vs CCE, Belapur †"2016 (42) STR
88 (T â€" Mum)
(iii) Brakes India Ltd. Vs CCE,M ysore 2010 (19) STR
524 (Tri - Bang.)
(iv) JBM Auto System Pvt. Ltd Vs CCE, Chennai
2012 (27) STR 170 (Tri. - Chennai)
(v) Castrol India Limited Vs CCEV api 2013Â
(291)         E.L.T.  Â
469        (Tri.      Â-
Ahmd.)
34.,"Cargo Handling Services
(Handling and Transportation of
Ore from mines to the factory for
procurement of inputs, handling at
ports for exports, handling of
goods at factory/depots, Handling
of structural’s, Loading and
transportation of soil for filling,
transportation of slime, etc)","Services received up to the Place of removal eligible.
(i)Â Â Â Â Â CCE, Udaipur VsMangalam Cement Ltd
- 2018 (9) GSTL 17 (Raj)
[upheld by Hon Supreme Court in Commissioner Vs
Manglam Cement Ltd - 2018 (16) GSTL J168 (SC)]
(ii)Â Â Â Â Â Â Â CCE VIsn ductotherm India Pvt
Ltd 2014 (36) STR 994 (Guj)
35.,Cleaning Services,"(i) CCE, Hyderabad Vs ITC Lt d2013 (32) STR 288
(AP)
(ii) Delphi Automotive Service Pvt Ltd Vs CCE & ST,
Noida 2014 (36) STR 1089 (T-Del)
(iii) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT
221 (T â€" Mum)
(iv) Balkrishna     Â
Industries       Ltd   ÂV s CCE
Aurangabad 2010 (18) STR 600 (Tri. - Mumbai)
36.,Chartered Accountant Service,"(i) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
(ii) Ingersoll-Rand International (India) Ltd Vs CST
Bangalore- 2015 (38) STR 646 (Tri. - Bang.)
(iii) Utopia India Pvt. Ltd Vs CST Bangalore - 2011
(23) STR 25 (Tri.- Bang)
37.,"Clearing & Forwarding Agent
Services","(i) CCE, Udaipur Vs Mangalam Cement Ltd 2018 (9)
GSTL 17 (Raj) [upheld by Hon Supreme Court in
Commissioner Vs Manglam Cement Ltd - 2018 (16)
G.S.T.L. J168 (S.C.)]
(ii) Robert Bosch Engg & Business Solutions Pvt Ltd
Vs CCE & ST, LTU, Bangalore 2017 (51) STR 329 (T-
Bang)
38.,"Commercial or Industrial
Construction services","(v) Aquateh Steelcon Pvt. Ltd VsC CE Jaipur - 2017
(3) GSTL 222 (Tri - Del)
(vi) Honda Motorcycle & Scooter (i) Pvt. Ltd Vs CCE
Delhi â€"2016 (45) STR 397 (Tri. - Chan.)
(vii) Sundaram Clayton Ltd Vs CCE Chennai II - 2016
(42) STR 741 (Tri- Chennai)
viii) CCE & ST, LTU Vs Lupin Ltd 2012 (285) ELT 221
(T â€" Mum)
39.,"Commercial Training and
Coaching services","(i) Integra Software Services Pvt. Ltd Vs CCE
Puducherry 2017 (48) STR 137 (Tri. - Chennai)
(ii) Xilinx India Tech. Services Pvt. Ltd Vs CCE
Hyderabad 2016 (44) STR 635 (Tri. - Hyd.)
(iii) CCE Delhi III Vs Mindarika Pvt. Ltd 2015 (39) STR
309 (Tri. - Del.)
40.,Consulting Engineer services,"(i) Castrol India Limited Vs CCEV api 2013 (291)
STR 469 (Tri. - Ahmd.)
(ii) Cadmach Machinery Co. (P) LtdV s CCE
Ahmedabad - 2013 (31) STR 33 (Tri - Ahmd)
(iii) Ramco Cements Ltd Vs CCE Puducherry - 2017
(5) G.S.T.L. 105 (Tri. - Chennai)
41.,"Convention Hall (Renting)
services","(i) Virchow Laboratories Ltd Vs CCE Hyderabad
2017 (51) STR 443 (Tri.- Hyd.)
(ii) Hindustan Petroleum Corpn. Ltd Vs CCE
Vishakhapatnam 2017 (47) STR 136 (Tri. - Hyd.)
(iii) Reliance Industries Ltd Vs CCE & ST, LTU,
Mumbai 2016 (45) STR 383 (Tri- Mum)
42.,Courier services,"(i) Hawkins Cookers Ltd Vs CCET hane 2021 (52)
G.S.T.L. 137 (Tri. - Mumbai)
(ii) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT
221 (T â€" Mum)
(iii) Metro    Shoes     Pvt   Â
Ltd,    Vs   CCE M,umbai â€" I 2008(10)
STR 382 (T- Mum)
43.,Custom House Agent services,"(i) Ingersoll-Rand International (India) Ltd Vs CST
Bangalore 2015 (38) STR 646 (Tri- Bang)
(ii) Stovec Industries Ltd Vs CCE Ahmadabad 2014
(33) STR 155 (Tri. - Ahmd.)
(Maintained by Hon. High Court of Rajastahn in
Commissioner of C. Ex. & Customs VsStovec
Industries Ltd- 2014 (33) STR 124 (Guj.)
(iii) CCE Vs Dynamic Industries Ltd †"2014 (307)
ELT 15 (Guj)
44.,"Erection, commissioning and
installation services","(i) Thermax Ltd Vs CCE Vadodara 2020 (35) GSTL
118 (Tri - Ahmd)
(ii) Hindustan Coca Cola Beverages Pvt. Ltd Vs CCE
Chennai 2017 (49) STR 419 (Tri- Chennai)
(iii) Bostik     India    Â
Pvt.     Ltd    Vs   ÂC C E
Bangalore I 2017 (49) STR 240 (Tri. - Bang.)
(iv) Orient Paper Mills Vs CCE Raipur 2016 (45) STR
178 (Tri. - Del.)
45.,Goods Transport by Road,"CBIC Circular No.1 065/4/2018-CX., dated 8-6-2018
â€" Credit eligible on GTA service up to the “Place
of removalâ€.
46.,"Health Care Services (Availed
only up to 31.03.2011)","Service charges paid for hospitalisation of employees in
the course of working in factory - covered under the
term activities relating to business and eligible for credit
47.,"Information Technology and
Software services","(i) CCE Delhi Vs Hollister MedicalI ndia Pvt. Ltd
2017 (49) STR 426 (Tri. - Del.)
(ii) Xilinx India Tech. Services Pvt. Ltd Vs CCE
Hyderabad 2016 (44) STR 635 (Tri. - Hyd.)
(iii) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
(iv) Sundaram Clayton Ltd Vs CCE Chennai II 2016
(42) STR 741 (Tri.- Chennai)
48.,"Intellectual Property services
(Service Tax paid on Royalty for
mining of Lime Stone used
in the factory)","The service is used for procurement of Lime stone as
inputs and used in or in relation to manufacture of final
products.
49.,Interior Decorator services,"(i) Reliance Industries Ltd Vs CCE & ST, LTU,
Mumbai 2016 (45) STR 383 (Tri- Mum)
(ii) Carrier Air-conditioning & Refrigeration Ltd Vs
CCE Delhi 2016 (41) STR 824 (Tri. - Chan.)
(iii) Bharat Fritz Werner Ltd Vs CCE, Bangalore 2011
(22) STR 429 )Tri â€" Bang)
50.,"Management and Business
Consultants services","(i) Ramco Cements Ltd Vs CCE Puducherry 2017 (5)
G.S.T.L. 105 (Tri. - Chennai)
(ii) Xilinx India Tech. Services Pvt. Ltd Vs CCE
Hyderabad 2016 (44) STR 129 (Tri. - Hyd.)
(iii) Semco Electric Pvt Ltd Vs CCEP, une I - 2013
(30) STR 572 (Tri. - Mumbai)
(iv) Castrol India Limited Vs CCE Vapi 2013 (291)
ELT 469 (Tri. - Ahmd.)
51.,"Management, Maintenance and
Repair services","(ix) Robert Bosch Engg& Business Solutions Pvt Ltd Vs
CCE & ST, LTU, Bangalore - 2017 (51) STR 329 (T-
Bang)
(x) CCE Vadodara II Vs. Siemens Healthcare
Diagnostics Ltd 2014 (36) STR 192 (Tri - Ahmd)
(xi) Cadmach Machinery Co. (P) LtdV s CCE
Ahmedabad - 2013 (31) STR 33 (Tri - Ahmd)
(xii) Semco Electric Pvt Ltd Vs CCE, Pune-I - 2013
(30) STR 572 (Tri. -Mumbai)
52.,"Manpower Recruitment or Supply
Agency Service","(i) CCE Hyderabad Vs ITC Lt d2013 (32) STR 288
(AP)
(ii) Robert Bosch Engg& Business Solutions Pvt Ltd
Vs CCE & ST, LTU ,Bangalore - 2017 (51) STR 329
(T- Bang)
(iii) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
(iv) Utopia India Pvt. Ltd Vs CST Bangalore - 2011
(23) STR 25 (Tri.- Bang)
53.,"Membership of Club or
Association services","(i) Goldman Sachs Services Pvt. LtdV s CCE
Bangalore - 2021 (52) G.S.T.L. 425 (Tri. - Bang.)
(ii) Fidelity Business Services India Pvt. Ltd Vs CCE
Bangalore - 2021 (50) G.S.T.L. 315 (Tri. - Bang.)
(iii) Robert Bosch Engg& Business Solutions Pvt Ltd
Vs CCE & ST, LTU ,Bangalore 2017 (51) STR 329 (T-
Bang)
(iv) Arm Embedded Technologies Pvt Ltd Vs CCE &
ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
54.,"Outdoor Catering services
(Availed only up to
31.03.2011)","CCE, Udaipur VsMangalam Cement Ltd 2018 (9) GSTL
17 (Raj) Upheld 2018 (16) GSTL168 (SC)]
55.,"Port services
(In relation to import of
inputs/capital goods and export of
final products)","(i) Castrol India Limited Vs CCEV api 2013 (291)
ELT 469 (Tri. - Ahmd)
(ii) Merino Industries Ltd Vs CCE Meerut 2017 (4)
G.S.T.L. 395 (Tri. - All.)
(iii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36)
STR 1122 (Tri. -Mumbai)
56.,"Renting of Motor Vehicles
(Credit availed up to 31.3.2011)","(i) Integra Software Services Pvt. Ltd Vs CCE
Puducherry 2017 (48) STR 137 (Tri. - Chennai)
(ii) MarvelVinyls Ltd Vs CCE Indore 2017 (49) STR
424 (Tri - Del.)
(iii) Aban Offshore Limited Vs CCE Mumbai 2020 (43)
GSTL 213 (Tri. -Mumbai)
57.,"Renting of Immovable Property
services","(i) Integra Software Services Pvt. Ltd Vs CCE
Puducherry 2017 (50) STR 145 (Tri. - Chennai)
(ii) Xilinx India Tech. Services Pvt. Ltd Vs CCE
Hyderabad 2016 (44) STR 635 (Tri. - Hyd.)
(iii) Integra Software Services Pvt. Ltd Vs CCE
Puducherry - 2017 (48) STR 137 (Tri. - Chennai)
(iv) John Dere India Pvt Ltd Vs CCE, Pune III â€
2016 (41) STR 990 (T)
58.,Security Agency Service,"(i) CCE Vadodara II Vs Siemens Healthcare
Diagnostics Ltd 2014 (36) STR 192 (Tri - Ahmd.)
(ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36)
STR 1122 (Tri. - Mumbai)
(iii) Castrol India Limited Vs CCEV api 2013 (291)
ELT 469 (Tri. - Ahmd.)
(iv) Metro Shoes Pvt Ltd., VsCCE, Mumbai â€" I
2008(10) STR 382 (T- Mum)
(v) Utopia India Pvt. Ltd Vs CST Bangalore 2011 (23)
STR 25 (Tri. - Bang)
59.,"Site Formation, Clearance and
Excavation services","(i)Â Â Â Â Â Adan iPort & Special Economic Zone
Ltd Vs CST Ahmadabad - 2016 (42) STR 1010 (Tri. -
Ahmd.)
60.,Sponsorship services,"(i)Â Â Â Â Â Hindustan Coca-Cola Beverages Pvt.
Ltd Vs CCE BBSR I 2018 (363) E.L.T. 1087 (Tri. -
Kolkata)
(ii)Â Â Â Â Arm Embedded Technologies Pvt Ltd Vs
CCE & ST, Bangalore - 2016 (45) STR 133 (Tri-Bang)
61.,Storage & warehousing services,"(i) Sundaram Clayton Ltd Vs CCE Chennai II 2016
(42) STR 741 (Tri.- Chennai)
(ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36)
STR 1122 (Tri. - Mumbai)
(iii) Castrol India Limited Vs CCEV api 2013Â
(291)         E.L.T.  Â
469Â Â Â Â Â Â Â Â (Tri.- Ahmd.)
(iv) Metro    Shoes     Pvt   Â
Ltd,    Vs   CCE M,umbai â€" I 2008(10)
STR 382 (T-Mum)
62.,"Supply of Tangible Goods
services
(Hiring of Machineries/
Equipment)","(i)Â Â Â Â Â Â Â Â Fidelit yBusiness Services India
Pvt. Ltd Vs CCE Bangalore 2021 (50) G.S.T.L. 315
(Tri. - Bang.)
(ii) John Dere India Pvt Ltd Vs CCE, Pune III â€
2016 (41) STR 990 (T)
(iii) CCE Hyderabad-IV Vs Deloitte Tax Services
India Pvt. Ltd 2008 (11) STR 266 (Tri. - Bang.)
63.,Survey and Map Making services,"(i)     Ramco     Â
Cements       Ltd    Â
Vs     CCEP uducherry 2017 (5) G.S.T.L. 105
(Tri. - Chennai)
64.,"Technical Testing and Analysis
services","(i) BS & B Safety Systems IndiaL td Vs CCE
Chennai 2017 (52) STR 174 (Tri. - Chennai)
(ii) CCE Ahmadabad Vs Cadila Health care Ltd -
2013 (30) STR 3 (Guj.)
(iii) Ingersoll-Rand International (India) Ltd Vs CST
Bangalore 2015 (38) STR 646 (Tri. - Bang.)
(iv) Idea Cellular Ltd Vs CCE, Mumbai-II 2016-TIOL-
1198-CESTAT-MUM
65.,"Technical Inspection and
Certification Service","(i) Integra Software Services Pvt. Ltd Vs CCE
Puducherry 2017 (48) STR 137 (Tri. - Chennai)
(ii) CST Vs Rosy Blue (I) Ltd 2018( 13) GSTL 257
(Bom.)
(iii) CCE Ahmadabad Vs Cadila Health care Ltd 2013
(30) STR 3 (Guj.)
66.,Telecommunication services,"(i) Excel Crop Care Ltd Vs CCE, Ahmadabad 2008
(12) STR 436 (Guj)
(ii) Ballarpur Industries Ltd Vs CCE Pune 2014 (36)
STR 1122 (Tri. - Mumbai)
(iii) Semco Electric Pvt Ltd Vs CCEP, une 2013 (30)
STR 572 (Tri - Mumbai)
(iv) CCE & ST, LTU VsLupin Ltd 2012 (285) ELT
221 (T â€" Mum)
(v) CCE, VapiVs ITW India Ltd. 2010 (17) STR 587
(Tri- Ahmd.)
67.,Works Contract services,"(i) Fidelity Business Services India Pvt. Ltd Vs CCE
Bangalore 2021 (50) GSTL 315 (Tri- Bang.)
(ii) Mercedes Benz Research & Development India
Pvt Ltd Vs CCE Bengaluru 2021 (51) GSTL. 391 (Tri. -
Bang.)
(iii) Ucal Fuel Systems Ltd Vs CCE Puducherry 2017
(48) STR 167 (Tri-Chennai)
(l) ""input service"" means any service,-",,
(i) used by a provider of taxable service for providing an output service;,,
or,,
(ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final",,
products up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of",,
provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto",,
the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training,",,
computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital",,
goods and outward transportation up to the place of removal; but excludes services,- (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq),",,
(zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for-",,
(a) construction of a building or a civil structure or a part thereof; or,,
(b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified",,
services; or,,
(B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor",,
vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or,,
(C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a",,
club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or",,
Home Travel Concession, when such services are used primarily for personal use or consumption of any employee.",,
5.3. The Rule 3 (1) of the CENVAT Credit Rules, 2004",,
Rule 3. CENVAT credit.â€" (1) A manufacturer or producer of final products or a [provider of output service] shall be allowed to take,,
credit (hereinafter referred to as the CENVAT credit) of -,,
(i) to (viii),,
(ix) the service tax leviable under section 66 of the Finance Act; [* * *],,
[(ixa) the service tax leviable under section 66A of the Finance Act;],,
[(ixb) the service tax leviable under section 66B of the Finance Act;],,
(x) to (xi),,
paid on -,,
(i) any input or capital goods received in the factory of manufacture of final product or [by] the provider of output service on or after the,,
10th day of September, 2004; and",,
(ii) any input service received by the manufacturer of final product or by the provider of output services on or after the 10th day of,,
September, 2004,",,
including the said duties, or tax, or cess paid on any input or input service, as the case may be, used in the manufacture of intermediate",,
products, by a job-worker availing the benefit of exemption specified in the notification of the Government of India in the Ministry of",,
Finance (Department of Revenue), No. 214/86-Central Excise, dated the 25th March, 1986, published in the Gazette of India vide number",,
G.S.R. 547(E), dated the 25th March, 1986, and received by the manufacturer for use in, or in relation to, the manufacture of final product,",,
on or after the 10th day of September, 2004.",,
On going through the provisions of the Rules it appears that the definition of input service did give vast connotation before or after amendment,,
making the services used directly or indirectly, in or in relation to the manufacture of the final products. Only change made after amendment is that",,
certain services are excluded. We find that Various High Courts have interpreted to Rules to have a wider connotation rather than the constrictive,,
view taken by Revenue. We find that Hon’ble High Court of Bombay in the case of Coca Cola India Ltd Vs CCE, Pune â€" 2009 (15) STR 657",,
(Bom) has held that the manufacturer is entitled to take credit on services used directly or indirectly, in or in relation to manufacture and clearance of",,
the final products up to the place of removal and on various services as illustrated in the inclusive part of the definition; further they held, in the case of",,
CCE, Nagpur Vs Ultra tech Cement Ltd â€" 2010 (20) STR 577 (Bom), that the definition of input service read as a whole makes it clear that the said",,
definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other",,
services, which have direct nexus or which are integrally connected with the business of manufacturing the final product. In view of the same and in",,
view of the judgments of various High Courts and this tribunal in respect of eligibility of individual services as tabulated above, we find that the",,
appellants have correctly availed the credit on various disputed services. Accordingly, the impugned order does not survive and needs to be set aside.",,
We do so. For the reasons cited above, the departments appeal against dropping of a portion of demand, vide impugned order, does not survive.",,
In the result, the impugned orders are set aside. Appeals 1697/2012 & 21886/2015 filed by Ms JSW are allowed and department’s appeal",,
21990/2015 is dismissed.,,
(Order pronounced in the open court on 01/12/2021),,