AI Structured Summary
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Judgment
Sr No.,Credit availed on,"Description of the services as stated by Shri Minesh
Gupta",
1.,"HR Administration (percentage)
services","These are the expenses related to HR Administration
Department and charged on fix management basis. I
am not aware of that which category of the service is
covered.",
2.,HR Department services,These are the expenses related to HR Department.,
3.,"HR Policies (Percentage)
services","These are the expenses related to HR Policies
charged on fixed percentage basis.",
4.,"Government Liasion (Percentage)
services","These are the expenses related to liasioning with
various Govt Offices & charged on fix management
basis.",
5.,"Repair & Control (Percentage)
Services","These are expenses related to reporting and
controlling. These are finance activity",
6.,"E x t e r n a l Communication
(Percentage) services.",It is a fix charges incurred for external communication,
7.,"Managing Director (Percentage)
services","Managing Director was common so his expenses
were charged to respective companies.",
8.,Accel- Order to services.,"M/s Styrolution India Ltd., Dahej had taken a project
of business promotion named as Accelerator.
Expenses related to this activities were charges under
this head",
9.,"Accounts & Management
Information system (MIS)
Services","These services are in relation to finance
activities/matters. MIS services mean Management
Information System Services. This is a kind of
financial report/overall business activity.",
10.,"Accounts Pay (Percentage)
Services","These are the expenses related to financial activities
charges on a fix percentage",
11.,Accounts Receivable Service,"This is an activity in relation to collection of
outstanding money.",
12.,Business Partner Services,"The service provider deputed some person for
common business activity has been called Business
Partner Services. I am not aware of that which
category of the service is covered. These services are
eligible for cenvat credit because these services are in
relation to our business so we availed credit for
service tax. The term in relation to business activities
was eligible till 01.04.2011.",
13.,Chairman’s Office Services,"Chairman is common so his expenses were charged
to respective companies. I am not aware of that
which category of the service is covered",
14.,"C orpora te Communications
services","Information made available to employees to covered
under this head. I am not aware of that which
category of the service is covered. These services are
eligible for cenvat credit because these services are in
relation to our business so we availed credit for
service tax. The term in relation to business activities
was eligible till 01.04.2011",
15.,Credit Management Service,"It is a financial service related to credit period for
making payment",
16.,"E m p l o y e e Communication
(Percentage) Services","It is a fix charges incurred for communication to
employees.",
17.,"F a c i l i t y Management
(Percentage) Services","These are the expenses related to event activity
management charged on fix management basis",
18.,"IT APPL HR SAP,I T APPL
SAP (Percentage), IT Comm
(Percentage), IT Services, IT/IS
Govern (Percentage) services","These are the services related to information
technology like SAP Software etc.",
19.,ITG Automotive services,"For the business promotion Automotive sector was
identified, expenses related to these activities were
charged under this head.",
20.,Office Administration services,"The activity related to office administration like office
management and maintenance were charged under
this head.",
21.,"Office Service, office Space
services","The activities related to office space allocation were
charged under this head.",
22.,"Personal Computer Workplace
(Percentage) services","These are the activities related to Computers like
personal computer, laptop, printers and software etc,
charged on fixed percentage.",
23.,"Room Supply (Percentage)
services","These are the expenses related to meeting
room/conference hall charged on fixed percentage
basis.",
Sr No,Nature of Service.,Usage and requirement of Service,Findings
1.,"Advocate's Service
(Legal Services).","The Legal services are availed from
Advocates for Central Excise Matters.
Legal Services are Covered under inclusive
part of definition of input services.","Legal Services for
Central Excise matters
are admissible for the
purpose of Cenvat credit
2.,"Chartered
Accountant's
services.","Chartered Accountant services were used
for income tax & Accounting matters.
Accounting and Auditing are covered under
the inclusive part of definition of input
services","Chartered Accountant
services for income tax
and accounts are
specifically covered
3.,"Insurance
Surveyor's Services.","The services of Insurance surveyors were
utilised for survey report of raw material
required for production. Services related to
Procurement of inputs are covered under
inclusive part of definition of Input services.
Judgments :
i) 2014 (313) ELT 714 (T) CCE Vs. India
Cements Ltd.
ii) 2015 (40) STR 774 (T) DCW Ltd. Vs.
CCE","Moreover, the case law
cited by appellant
squarely covers such
services. The services
a r e in relation to
procurement of raw
material therefore,
admissible as credit.
4.,"Maintenance or
Repair Services.","The Appellant's Marketing department is
located at Mumbai. The services are used
for upkeep of the office and maintenance
work related to office. The Marketing
Department is looking after Marketing after
goods manufactured by the Appellant's
Dehaj Manufacturing Division. Services
related to renovation or maintenance etc
relating to office of the factory are covered
under inclusive part of definition of Input
services.","The services availed by
Marketing Department
are relates to rules of
excisable goods and
therefore admissible
5.,"Manpower
Recruitment &
Supply Services.","These services are relating to Supply of
Manpower at Factory for various Agency's
activities related to Production etc..
Services used directly or indirectly in or in
relation to manufacture are covered under
the definition of input services.
Judgement:
2014 (310) ELT 808 (Tri. Del.) Jaypee
Sidhi Cement Plant Vs. CCE","Moreover, the case law
cited by appellant
squarely covers such
services. Supply of
manpower to factory is
admissible as credit
6.,"Membership clubs
Services","The Appellants are member of the Plastic
Manufacturers association. Membership of
Plastic manufacturers association is
essential for manufacturer of plastics and
therefore is covered under the inclusive as
well as main part of the definition of input
service. In this context, the Appellant rely
upon the following judgements :-
1 2013 (31) STR 68 (T)BCH Electric Ltd
Vs.CCE
2015(37) STR 716 (All.) CCE vs. HCL
Technologies
2016(42) STR 332 (T) Racold Thermo
Ltd .vs. CCE 2016 (42) STR 494 (T)
Hinduja Foundries Ltd vs. CCE","Moreover, the case law
cited by appellant
squarely covers such
services. The service
used in relation to
manufacture and
Marketing and therefore
admissible.
7.,"Storage and
Warehousing
Services.","Warehousing charges for storage of our
manufactured goods at Depot. As per
Section 4 of Central Excise Act, 1944,
Depot is place of removal and all services
up to place of removal are covered under
the definition of Input services. In this
context, the Appellant rely upon the
following judgements :
2013 (30) STR 214 (T) Castrol India Ltd.
Vs. CCE.
2008 (86) RLT 547 (Cestat) Metro Shoes
Pvt. Ltd. Vs. CCE","Moreover, the case law
cited by appellant
squarely covers such
services. Services
availed up to place of
removal for storage of
goods are admissible
services.
8.,"Banking and other
Financial Services","Banking Service relate to financing, Foreign
Exchange related to import of raw material
a n d export of manufactured goods.
Services related to financing are covered
under input service definition.
In this context, the Appellant rely upon the
judgment in case of Semco Electric P. Ltd.
Vs. CCE reported in 2012 (25) STR 73 (T)","Moreover, the case law
cited by appellant
squarely covers such
services. Services
related to procurement
of raw material are
admissible for credit or
service tax.
9.,"Business Auxiliary
Services","Sales Commission is given 10 distributors'
for sale of our manufactured goods. Sales
promotion is covered under the inclusive
part of definition. Of input services In this
context, the Appellant rely upon the
following Judgments:-
(i) 2016-TIOL-520- CESTAT-AHM Essar
Steel India Ltd. Vs. CCE
(ii) 2012 (25) STR 348 (P&H) CCE Vs.
Ambika Overseas
iii) CBE&C Instruction F. No.96/85/2015-
CX.I dated 07 12.2015","The Hon’ble High
Court of Gujarat in the
case of Cadila- 2013
(30) STR 3 has
observed that it is not
admissible for credit of
service tax. Thus the
credit is not admissible.
10.,"Online Telecom
Network Service","Subscription for online data related to
Chemical imports. imports Chemical data is
useful for procurement of inputs therefore
covered under the definition of input
services.","The services used in
relation to procurement
of raw material it is
therefore admissible for
credit
11.,"Cargo Handling
Services.","Services relating to Packing charges/labour
for loading/ unloading of office records and
computers for shifting from our Mumbai
office to Dahej factory. Shifting of records
pertaining to marketing Department to
factory is necessary as per requirement
and therefore covered under the inclusive
part of definition of input services. Without
records, factory cannot function &
therefore the service relate to production of
goods.
In this context, the Appellant rely upon the
judgment in case of J.P. Morgan Services
(I) Pvt. Ltd. Vs. CST reported in 2016 (42)
S.T.R. 196 (Tri-Mumbai)","Moreover, the case law
cited by appellant
squarely covers such
services. These services
a r e related to
manufacture and
management process.
Therefore, these are
admissible for credit.
12.,"Commercial
Coaching and
Training Services.","Professional fees for Actuarial Calculations
as per IAS 19- 31.12.2009 standards.
These services related to accounting of
Gratuity & Leave encashment of
employees working at Factory. This is
related to Accounting function. Accounting
is covered under the inclusive part of
definition of input services.
Registration fees have been paid for
programme on day to day Labour Laws for
Managers. Coaching & Training are
covered under the definition of input
services.","The services are related
to employees engaged in
manufacture and sale of
excisable good. The
credit is admissible.
13.,IT Services,"IT Services related to conversion &
validation of XBRL files as per MCA
guidelines. These are accounting related
computer services and covered under the
inclusive part of definition of input services.","Services are used for
accounting activity
which is specifically
included in the definition
o f inputs services.
Therefore, the credit is
admissible.
14.,Courier Services,"Courier Service for Marketing Department.
Without dispatching post etc. through
courier service the function of Marketing of
manufactured goods cannot be performed.
Therefore, these services are covered
under the definition of input services. In this
context, the Appellant rely upon the
following judgments :
i) 2013 (30) STR 3 (Guj.) CCE Vs. Cadila
Healthcare Ltd.
ii) 2016 (41) STR 990 (T) John Deere India
Pvt. Ltd. Vs. CCE
iii) 2016 (6) TMI 161- Cestat Sundaram
Clayton Ltd. Vs. CCE","Moreover, the case law
cited by appellant
squarely covers such
services. The services
are used for marketing
and sale of excisable
goods,. The credit is
therefore, admissible.
15.,"Taxation
Consultancy
Service.","Taxation services related to accounting, are
covered under the definition of input
services","Taxation and accounting
are covered in the
definition of inputs
services. Therefore, the
16.,"Renting of
immovable property
services.","These services relate to Rent for our
Marketing office at Mumbai. Services
availed for office relating to factory are
covered under inclusive part of definition.
In this context, the Appellant rely upon the
following judgements:
(I) 2013 (30) STR 511 (T) National
Engineering Inds. Ltd. Vs. CCE
ii) 2013 (30) STR 357 (T) Oracle Granito
Ltd. Vs.CCE
iii) 2016 (41) STR 990 (T) John Deere
India Pvt. Ltd. Vs. CCE","credit is admissible.
Moreover, the case law
cited by appellant
squarely covers such
services. Renting of
premises is essential for
marketing and rules of
excisable goods. The
credit is therefore,
admissible.
17.,"Business Auxiliary
Services","Subscription for magazine related to Plastic
Products These services relate to
marketing of goods and procurement of
inputs, manufacturing operations etc. and
are covered under the definition of input
services definition.","Services are in relation
to marketing of goods
and procurement of raw
material. It is admissible
as credit.
2.,"Business Support
Services","Payment towards support services
related to Manpower, Procurement of
goods, Accounting, Human Resources
Development, Accounts Payable,
Accounts Receivables and other services
related to manufacturing operations. All
these services are covered under the
definition of input services.","The services are in
relation to procurement
of raw material
therefore, admissible as
credit.
3.,"Intellectual Property
Services","Intellectual Property Rights related to the
goods by the Appellant. These services
relate to our manufacturing operations
and therefore covered under the
definition of input services.
In this context, the Appellant rely upon
the judgment in case of CST Vs. Arvind
Fashions Ltd. reported in 2012 (25) STR
583 (Kar.)","Moreover, the case law
cited by appellant
squarely covers such
services. The service is
related to right to use
designs/processes
involved in manufacture.
The credit is admissible.
4.,"Online Information
and data base
access or retrieval
services.","SAP Application Support. The
Appellants are availing SAP Services for
Procurement, sales, Production, Quality
Control, Accounts & Finance, &
Inventory Management Maintenance
etc. & therefore are covered under the
definition of Input Services.
In this context, the Appellant rely upon
the judgment in case of Castrol India
Ltd. Vs CCEr eported in 2013 (30) STR
214 (T).","Moreover, the case law
cited by appellant
squarely covers such
services.
Services are used for
accounting activity which
is specifically included in
the definition of inputs
services. Therefore, the
credit is admissible.
5.,"Technical Testing
and Services
Analysis","Technical testing & Analysis of Finished
Goods. This is required for ensuring
quality of manufactured goods and
therefore covered under the definition of
input services. In this context, the
Appellant rely upon the following
judgments :
i) 2013 (30) STR 572 (T) Semco Electric
P. Ltd. Vs.CCE
ii) 2013 (30) STR 3 (Guj.) CCE Vs.
Cadila Healthcare Ltd.","Moreover, the case law
cited by appellant
squarely covers such
services. The services
are in relation to quality
of control of excisable
goods. The credit is
therefore, admissible