Case Law Details

Case Name : Pfizer Ltd. Vs Commissioner of Central Excise, Belapur (CESTAT Mumbai)
Appeal Number : Order no. S/22/2012/SMB/C-IV
Date of Judgement/Order : 10/02/2012
Related Assessment Year :
Courts : All CESTAT (979) CESTAT Mumbai (192)


Pfizer Ltd.


Commissioner of Central Excise, Belapur

ORDER NO. S/22/2012/SMB/C-IV


APPEAL NO. E/1609 OF 2010-MUM.

FEBRUARY 10, 2012


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.


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