Custom, Excise & Service Tax Tribunal
Divi S Laboratories Limited vs Cce,C&St, Visakhapatnam-I on 5 February, 2018
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench Single Member Bench Court I Appeals No: E/30842/2016 (Arising out of Order in Appeal Nos. VIZ-EXCUS-001-APP-006-16-17, dated 31.05.2016 , passed by CCCE&ST(Appeals), Visakhapatnam Divi S Laboratories Limited Appellant (s) Vs. CCE,C&ST, Visakhapatnam-I Respondent(s)
Appearance None for the Appellant.
Smt. B.V. Siva Naga Kumari, Commissioner/AR for the Respondent.
Coram:
Honble Mr. M.V. Ravindran, Member(Judicial) Date of Hearing : 05.02.2018 Date of decision: 05.02.2018 FINAL ORDER No. A/30176/2018 [Order per: Mr. M.V. Ravindran]
1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS-001-APP-006-16-17, dated 31.05.2016.
2. None appeared on behalf of the appellant despite notice. This matter has been coming up for disposal from 06.03.2017 and adjournments were granted on the request of the appellant. Since the issue is lying in narrow compass, I take up the appeal for disposal even in the absence of any representation from the appellant.
3. Heard Ld. Commissioner/AR and perused the records. It is her submission that the issue is regarding availment of cenvat credit of civil works claimed to be used for renovation of the buildings in factory. The services are excluded from the ambit of cenvat credit as per definition of input service from 01.04.2011. She draws my attention to the detailed findings recorded by the first appellate authority in the impugned order as regards the services rendered by the service provider.
4. On careful consideration of the submissions made and perusal of records, the first appellate authority in the impugned order at para (F) (c) has recorded the following findings as to the services received by the appellant from the service provider:
Photocopies of the bills raised by the different service providers and furnished by the appellant to this Forum i.e. received on 06.04.2016, corroborated the nature and description of services received and the amount of Credit of Service Tax, reflected in the enclosures to the input Service Credit Challans issued by the input service distributor, as detailed below, for better appreciation of factural matrix so as to arrive of the appropriate legal matrix of the credit of the service tax paid & utilised as input service credit, by the appellant.
S.No. Divis Laboratories Ltd. Nalgondas ISD Challan No. & Date Description of Service & Entry No. of Register of Input Service Distributor as per the Enclosure to the ISD Challan Amount of Credit (in Rupees) Description of services rendered as per Photocopies of Bills raised by Service Providers and received by this Forum on 06.04.2016 01 04-dt. 30.05.2011 for credit of Rs.853332/-
01.
Part II No.(s) 207&208, dt. 04.05.2011 Invoice No(s) 18, dt. 28.03.2011 and 19, dated 18.03.2011.
02. Part II No. 228 dt. 09/05.2011 Invoice No. 6(A) dt/ 31/03/2011 Asia (Chennai) Engineering Co. Pvt. Ltd. Civil Works
03. Part II No. 362-dt. 29.05.2011 Invoice No. 7(A) d. 09.05.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works Rs. 4727/- & 14886/-
Rs.205396/-
Rs/ 97915/-
Repair & Maintenance work of Drum Shed Yard. Maintenance Works i.e. B Block flooring concrete; Road patch works of A & C Blocks; Panel Room Flooring & Cement Brick Work of Warehouse & QC.
Renovation of R&D Building Renovation of R&D Building 02 06-dt. 30.08.2011 for credit of Rs. 5661548/-
04. Part II No. 810-dt. 15.07.2011 Invoice No. 54- dt. 17.06.2011 Venkateswara Constructions Civil Works
05. Part II No. 826-dt. 15.07.2011 Invoice No. 8A, dt. 10.06.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works
06. Part II No. 1075, dt. 22.08.2011 Invoice No. 09A, dt. 08.07.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works
07. Part II No. 1076-dt. 22.08.2011 Invoice No. 55, dt. 27.07.2011 Venkateswara Constructions Civil Works Rs. 45277/-
Rs. 59728/-
Rs. 37344/-
Rs. 46509/-
Repair & Maintenance of Water Block Extension.
Repair and maintenance of R&D Building Repair & Maintenance of R & D Building Repair & Maintenance of D Block Extension 03 008-dt. 29.10.2011 For credit of Rs.2893371/-
08. Part II No. 1359-dt. 30.09.2011 Invoice No. 58, dt. 06.09.2011 Venkateswara Constructions Civil Works
09. Part II No. 1362, dt. 30.09.2011 Invoice No. 11A, dt. 10.09.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works
10. Part II No., dt.2011 Invoice No. 10A, dt16.08.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works
11. Part II No. -dt..2011 Invoice No. 57, dt. 11.08.2011 Venkateswara Constructions Civil Works Rs.136134/-
Rs. 17577/-
Rs. 42492/-
Rs. 113591/-
Renovation of Incinerator Extension Renovation of R&D Building Renovation of R&D Building Repair & Maintenance of Storm Water Drain 04 11-dt. 30.12.2011 for credit of Rs. 2118976/-
12. Part II No.1728, dt.15.11.2011 Invoice No. 12A, dt14.10.2011 Asia (Chennai) Engineering Co.Pvt. Ltd.- Civil Works
13. Part II No. 1832, dt..30.11.2011 Invoice No. 60, dt. 01.11..2011 Venkateswara Constructions Civil Works
14. Part II No. 1838, dt..16.12.2011 Invoice No. 61, dt. 01.11.2011 Venkateswara Constructions Civil Works
15. Part II No. 1842,dt..06.12.2011 Invoice No. 62, dt. 01.11..2011 Venkateswara Constructions Civil Works Rs. 5857/-
Rs.22606/-
Rs. 110458 Rs. 11657/-
Repair and maintenance of R&D Building Repair and maintenance of Water Block Extension Repair and maintenance of Storm Water Drain Renovation of Incinerator Extension
5. It can be seen from the above reproduced findings of the lower authorities, that the services which were received, were in respect of maintenance of buildings and renovation which would not fall under the definition of input service w.e.f. 01.04.2011 for availment of cenvat credit. Ld. Commissioner was correct in bringing to my notice that this Bench in the case of Mahindra & Mahindra in the Final Order No. A/30723/2017, dated 13.06.2017 in Appeal No. E/30835/2016, has held that cenvat credit cannot be availed in respect of service tax paid on the activity of roof and civil repair.
6. Since similar issue is already decided by this Bench, I find no reason to interfere in the impugned order. Appeal stands rejected.
(Dictated and pronounced in the open court) (M.V. RAVINDRAN) MEMBER(JUDICIAL) VRG Appeal No: E/30842/2016 (5) Appeal No: E/30842/2016 (1)