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Kohinoor Printers Pvt. Ltd. V/S GST & CCE, Chennai Outer


Company & Directors' Information:- KOHINOOR INDIA PRIVATE LTD [Active] CIN = U25111PB1989PTC009268

Company & Directors' Information:- KOHINOOR PRINTERS PRIVATE LIMITED [Active] CIN = U22200MH1983PTC029839

Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

    E/42575-42576/2017 (Arising out of Order-in-Appeal No. 268/2017 (CTA-I) dated 30.10.2017 passed by the Commissioner of Central Excise & GST (Appeals-I), Chennai) and Final Order Nos. 41485-41486/2018

    Decided On, 15 May 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: P. DINESHA
    By, MEMBER

    For Petitioner: G. Vijayabalan, Advocate. And For Respondents: R. Subramaniyam, AC (AR)



Judgment Text


1. Brief facts of the case are that the appellants are manufacturers of 'Printed Cartons' and are availing Cenvat credit of the duty paid on inputs, capital goods and service tax paid on input services. It is the case of the Revenue that during verification of assessee's accounts it was noticed that they had availed Cenvat credit of service tax paid on various services for the period from June 2011 to May 2012. The department was of the view that these services were neither used directly nor indirectly nor in relation to the manufacture and therefore the said services do not qualify as input services for availing Cenvat credit of service tax paid on the said services. Hence a SCN dated 05.07.2012 was issued proposing recovery of service tax credit availed during the period from June 2011 to May 2012 along with interest and imposition of penalty under Rule 15(1) of the Cenvat Credit Rules, 2004. On adjudication, the adjudicating authority allowed the credit taken on various services except 'Rent-a-Cab' service to the tune of Rs. 1,19,027/-, charged interest and imposed a penalty of Rs. 11,902/- under Rule 15(1) of CCR, 04 read with Section 11AC of the Central Excise Act, 1944. In appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this appeal by the tax-payer.

2. On behalf of the appellants, Ld. Counsel, Shri G. Vijayabalan submitted that disallowance of Cenvat credit relates to Rent-a-cab service availed prior to 01.04.2011 and during this period input service included 'activities relating to business'. It is only from 01.04.2011, this was deleted from the definition of input service. Both the authorities below erred in holding that Rent-a-cab service does not merit coverage under the definition of Rule 2(1) of the CCR, 2004 prior to or after 01.04.2011, which is contrary to the Board's clarification in Circular No. 943/04/2011-Cx dated 29.04.2011, specifically given to the service in question. He submitted that the period involved in this case being prior to 01.04.2011, it is settled in various decisions laid down by the Hon'ble High Courts and Tribunal that these services are eligible for credit and prayed that the impugned order may be set aside. Ld. Counsel relied on the following case laws in support of his submissions:-

1. CCE, Vadodara Vs. Hadyn Glass Gujarat Ltd. : 2009 (240) ELT 729 (Tri.)

2. Jaypee Rewa Plant Vs. CCE, Bhopal : 2010 (17) STR 519 (Tri.-Del)

3. J.K. Sugar Ltd. Vs. CCE, Meerut : 2011 (270) ELT 225 (Tri.-Del)

4. CCE Vs. HEG Ltd. : 2010 (20) STR 312

5. CCE, Visakhapatnam Vs. AP Paper Mills Ltd : 2011 (22) STR 126 (Tri.-Bang.)

6. CCE, Visakhapatnam Vs. AP Paper Mills Ltd : 2010 (254) ELT 354 (Tri.-Bang.)

7. CCE Nagpur Vs. Ultratech Cement Ltd : 2010 (20) STR 577 (Bom.)

8. Integra Software services Pvt. Ltd. Vs. CCE : 2017 (48) STR 137 (Tri-Chen.)

9. CCE, Bangalore Vs. Interplex Electronics (I) Ltd : 2015 (39) STR 578 (Kar.)

10. Source HOV India Pvt. Ltd. Vs. CST, Chen : 2016 (45) STR 233 (Tri.-Chen.

11. Sundaram Clayton Ltd. Vs. CCE, Chen : 2016 (42) STR 741 (Tri.-Chen.)

12. Wipro Ltd. Vs. CCE, Pondicherry 2018 (4) TMI 967 -CESTAT-Chennai

He further submitted that since the appellants are eligible to avail cenvat credit in respect of Rent-a-cab service, no penalty is warranted as the issue is one of interpretation of law.

3. On behalf of Revenue, Ld. AR, Shri R. Subramaniyam, AC, drew support from the findings of the authorities below and contended that the impugned order is to be upheld.

4. Heard both sides and carefully considered the documents and case law relied on during the arguments.

5.1 The main ground raised is that whether the appellants are eligible for Cenvat credit on 'Rent-a-Cab service. It is the case of the appellant that they all along pleaded right from their reply to the SCN, that Rent-a-cab service has been used by them for official purposes only and that too it was prior to 01.04.2011. For the subsequent period ie., from 01.04.2011 to 31.12.2011 they have reversed the credit that was availed vide RG 23 A Part 2 Sl. No. 04 dated 10.01.2012 and also paid interest. It was further pleaded that the staff and executives used the rent-a-cab service for procuring raw materials, canvassing business for sale of finished goods or for consumables, spares etc., which fact was not disputed by the Revenue. In this context, it is very useful to refer to an order of this very Court in the case of Sundaram Clayton Ltd. (supra), wherein it has been held as under:-

"5 (i) Rent a cab service is found to be essential for the transportation of the employees in the adjudication order itself. When such a service is not found irrelevant to the business or manufacturing activity, credit of input tax cannot be denied since rent a cab service is essential for the movement of the employees of the factory and to carry out business activity."
5.2 Further, the Hon'ble High Court of Karnataka in the case of CCE Vs. Stanzen Toyotetsu India Pvt. Ltd. : 2011 (23) STR 444 (Kar.), while considering a similar issue has held as under:-

"13. Rent-a-Cab service is provided by the assessee to these workers to reach the factory premises in time which has a direct bearing on the manufacturing activity. In fact the employee is also entitled to conveyance allowance. It also would form part of a condition of service and the amounts spent on the conveyance of the employees is also a factor which will be taken into consideration by the employees in fixing the price of the final product. By no stretch of imagination can it be construed as a welfare measure. It is a basic necessity. To ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business."
5.3 The above view has been reiterated or followed in most of the judgments/orders referred during hearing. The Revenue has denied the benefit without indicating as to how Rent-a-cab service has no nexus, directly or indirectly, with the manufacturing activity of the appellant. No doubt, the Hon'ble Supreme court in the case of M/s. Maruti Suzuki Ltd. Vs. CCE, Delhi reported in : 2009 (240) ELT 641 (S.C.) has held that crucial requirement for availment of input credit of all goods is 'used in or in relation to the manufacture of final products'. In the case on hand, admittedly, the Revenue has not negatived the plea of the appellant that the service availed of Rent-a-cab service had been used f

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or official purposes by the employees of the appellant, for or during the business. There is also no dispute with regard to the period involved in the present case that it was prior to 01.04.2011. The Revenue has lost sight of the fact that the said service was provided by the appellant to its workers to reach the factory premises in time which has a direct bearing on the manufacturing activity/production which, otherwise, the employees would have claimed conveyance allowance. Thus, going by the facts and circumstances and the decisions referred to supra, I am of the considered view that the appellant is eligible to avail Cenvat credit of rent-a-cab service up to 01.04.2011 along with consequential relief, if any. It is ordered accordingly.
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