Alstom T&D India Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal challenged an Order-in-Original dated 20.06.2016 passed by the Commissioner, LTU, Chennai, to the extent that it disallowed CENVAT credit for the period 2010-11 to 2012-13. The appellant, registered as an Input Service Distributor (ISD), had availed and distributed credit of service tax paid on various input services used in connection with its manufacturing and business activities. Out of a total demand of Rs. 69,77,323, the Commissioner allowed credit of Rs. 19,83,852 but disallowed credit amounting to Rs. 49,93,471, leading to the appeal.
The dispute related to several categories of input services, including car booking software, servicing of company-owned cars, chartered aircraft, civil and interior work for an office building, demerger-related services, outdoor catering, employee insurance and medical expenses, security and housekeeping services, services relating to immovable property, club membership, rent-a-cab, and marine insurance relating to exports.
The appellant argued that the show cause notice dated 28.05.2015 was barred by limitation and that the dispute involved interpretation of the provisions governing input service credit. It contended that the disputed services had a nexus with business operations and output services, that some credits had already been reversed where necessary, and that the denial of credit was based on an incorrect appreciation of facts, usage, quantification, and eligibility criteria.
