CESTAT, MUMBAI BENCH
Pfizer Ltd.
Versus
Commissioner of Central Excise, Belapur
ORDER NO. S/22/2012/SMB/C-IV
APPLICATION NO. E/S/1734 OF 2010
APPEAL NO. E/1609 OF 2010-MUM.
FEBRUARY 10, 2012
ORDER
1. The CENVAT credit on following services has been denied to the applicant on the ground that the services are not used in or in relation to their manufacturing activity, therefore the applicant is not covered under Rule 3(1) of the CENVAT Credit Rules, 2004:-
| SL. No. | Name of the input services |
| 1. | Real Estate Agency Service |
| 2. | Authorised Agency Service |
| 3. | Event Management Service |
| 4. | Outdoor Caterer Service |
| 5. | Rent-a Cab Operator Scheme Service |
| 6. | Service for survey and exploration of Mines |
| 7. | Videotape Production Service |
| 8. | Construction Service |
| 9. | Mandap Keeper’s Service |
| 10. | Photography Services |
| 11. | Pandal and Shamiana Services |
| 12. | Cable Operator Services |
| 13. | Tour Operator Services |
| 14. | Convention Services |
| 15. | Memberships of Clubs and Association Services |
| 16. | Health Club and Fitness Centre Services |
| 17. | Air Travel Agents Services |
| 18. | Facility Management Services |
| 19. | Program Producer Services |
| 20. | House Keeping Services |
| 21. | Post Services |
| 22. | Survey and Map Making Services |
2. After examining the records, I am of the view that the services in relation to Convention services, Memberships of Clubs & Association Services, Health Club & Fitness Centre Services and House Keeping services are not entitled for input service credit. Except the above four services, others are not entitled to take input service credit as has been availed in the course of their business of manufacturing as held by the Hon’ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 Therefore the applicants are directed to make a pre-deposit of input service credit availed by them on those four services within four weeks from today and report compliance on 13 th April, 2012. On such compliance, the pre-deposit of balance of dues adjudged against the applicant shall stand waived and recovery thereof stayed during the pendency of the appeal.
