Custom, Excise & Service Tax Tribunal
M/S. Kyungshin Industrial Motherson ... vs Cce, Chennai Iv on 13 February, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/S/40317/2014 and E/40186/2014
(Arising out of Order-in-Appeal No. 244/2013 (M-IV0 dated 18.11.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Kyungshin Industrial Motherson Ltd. Appellant
Vs.
CCE, Chennai IV Respondent
Appearance Shri G. Natarajan, Advocate, for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 13.2.2015 Final Order No. 40157 / 2015 Learned counsel submits that the service tax paid on three services i.e., rent-a-cab service availed to transport the employees from different places to factory site, pest control service availed to protect the raw materials and the out-door catering service availed to provide food to its employees which are input services credit thereon has been denied.
2. Perusal of the adjudication order shows that appellants grievance before the authority below was that the transport service was used to bring the employees to the factory and no contrary evidence was found by learned adjudicating authority. Similarly, so far as pest control service is concerned, appellants submission cannot be ruled which was used to protect raw material without contrary evidence on record. Therefore, CENVAT credit in respect of these two input services is admissible to the appellant when those were attributable to manufacture.
3. So far as catering service is concerned, appellant says it is a factory. Once Factories Act, 1948 requires a canteen to be maintained by a factory, no input credit on catering service shall be admissible.
4. On the above circumstances, denial of CENVAT credit to appellant on catering service as ordered by learned adjudicating authority is confirmed and credit in respect of other two services is allowed.
5. In view of above, appeal is partly allowed to the extent indicated above and stay application is disposed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2