S. Manikumar, J. - (1.)Commissioner of Central Excise, Coimbatore, has filed the instant Civil Miscellaneous Appeal, against the Final Order No. 41146 of 2015, dated 3-9-2015, on the file of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai 600 006.
(2.)Short facts leading to the appeal are that M/s. Pricol, Unit-I, Coimbatore, assessee and holder of Central Excise Registration Certificate No. AABCP2380CXM001, is the manufacturer of various mechanical appliance, automobile parts, measuring instruments and parts thereof, falling under Chapter 84, 85, 87 and 90 of the schedule, to the Central Excise Tariff Act, 1985. As manufacturer of the above excisable goods, the assessee availed credit of duty paid on inputs, capital goods and service tax on input services, as per Cenvat Credit Rules, 2004 and utilized the said credit to discharge the duty liability on their final products.
(3.)During the period from July, 2006 to Aug., 2009, the assessee availed Cenvat credit of Rs. 21,93,734.00, in their Cenvat credit account, on Service Tax paid on the "Man Power Recruitment or Supply Agency" services provided by M/s. Industrial Canteen Services, Coimbatore. According to the Commissioner of Central Excise, Coimbatore, appellant herein, the input service tax credit in respect of service tax paid, cannot be availed, inasmuch as the said service is, neither an input service, for the assessee, in the manufacture of excisable goods, considering the fact that catering service is not used by them, either directly or indirectly or in relation to the manufacture of final products, and clearance of final products, nor for providing, output service.