Custom, Excise & Service Tax Tribunal
Cce, Chandigarh vs M/S Vodafone Essar South Ltd on 17 April, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing : 20.2.2014
Date of Pronouncement : 17.4.2014
For Approval & signature :
Honble Ms. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3.
Whether their Lordships wish to see the fair copy of the order?
4.
Whether order is to be circulated to the Department Authorities?
Appeal No. ST/60011/2013-ST(SM) &
CCE, Chandigarh Appellant
Vs.
M/s Vodafone Essar South Ltd. Respondent
Appeal No. ST/59851/2013-ST(SM) with ST/Stay/60583/2013 [Arising out of common Order-in-Appeal No. CHD-EXCUS-000-APP-93-13-14 dated 24.6.2013 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh-I) M/s Vodafone Essar South Ltd. Appellant Vs. CCE, Chandigarh Respondent Appearance Shri A. Lakshmikumaran, Advocate - for the Assessee Shri M.S. Negi, D.R. - for the Revenue CORAM: Honble Ms. Archana Wadhwa, Member (Judicial) Final Order No. 51612-51613/2014 Per Archana Wadhwa:
Both the appeals, one filed by the Revenue and the other by the assessee are being disposed by a common order, as they arise out of the same impugned order passed by the Commissioner (Appeals).
2. Vide his impugned order the appellate authority has allowed the Cenvat credit in respect of banquet service, CHA service, event management service, interior decoration, catering services, mandapkeeper service and rail/air travel service but has disallowed the Cenvat credit in respect of maintenance and repair service, maintenance and cleaning service and maintenance and cleaning service. Both the sides are in appeal against the respective parts of the impugned order.
3. For allowing the benefit of Cenvat credit in respect of the various services, Commissioner (Appeals) has relied upon the Tribunals decision in the cases of Idea Cellullar Ltd. Vs. CCE, Meerut 2011 (22) STR 450 Tri.-Delhi), 2010 (18) STR 648 (Tri.-Chennai) in the case of Nelson Paper Mills Vs. CCE as also on the Honble High Courts decision in the case of CCE Vs. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) STR 444 (Kar.). In fact, I find that there are number of decisions of the Tribunal holding that the said services are Cenvatable input services. The Revenue has not given any reason as to why the said decision should not be followed.
4. As regards the denial of credit in respect of maintenance and repair services for the DG sets, air conditioner and UPS located in offices and show rooms, I find that the issue is covered by the Tribunals decision in the case of CCE Vs. Cadila Healthcare - 2013-TIOL-12-HC-AHM-ST. The maintenance and cleaning services of the office premises as also the residential colony has been held to be Cenvatable input services in the case of CCE Hyderabad Vs. ITC Ltd. 2012-TIOL-199-HC-AP-ST and stands followed by the Tribunal in the number of decisions.
5. In view of the above, the assessees appeal is allowed and the Revenues appeal is rejected. Stay petition is also disposed of.
(Pronounced in Court on 17.4.2014) (Archana Wadhwa) Member (Judicial) RM 1