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TMI Blog2010 (12) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... rement and failure to maintain such canteen facility attracts penal action - In the present case, it is not merely a case of inclusion of value of the services for the purpose of costing of the final products but it is to be noted that the services are required to be utilised mandatorily and the failure of which attracts penal action. Held that: the outdoor catering services utilised by the appellants have to be treated as ‘input services’ - Therefore, the appellants are eligible for the credit. - E/2681/2008-SM(BR) - 1425/2010-SM(BR)(PB) - Dated:- 8-12-2010 - Shri M. Veeraiyan, JJ REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order (Oral)] . - This is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the workers. This is a mandatory requirement and failure to maintain such canteen facility attracts penal action under section 92 of the Factories Act. He, further submits that the Outdoor Catering Services utilised by them relates to their business activity of manufacture of excisable goods and therefore, should be treated as input services . It was also contended that cost of providing such catering services forms part of cost of their final products. He relies on the decision of Larger Bench of the Tribunal in the case of CCE, Mumbai-V v. GTC Industries Ltd. reported in [2008 (12) S.T.R. 468] wherein it has been held that employment of outdoor caterer for providing catering services has to be considered as input services relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me cannot be adopted in respect of input services as the term input services has been liberally defined and interpreted. He also submits that the decision of the Single Member Bench of the Tribunal in the case of Sundaram Brake Linings cited supra stands stayed by the High Court of Madras vide order dated 27-8-2010 passed in CM : 2363 of 2010 in C.E. No. 1 of 2010. 7.1 I have carefully considered the submissions from both sides and perused the records. 7.2 It would be appropriate to reproduce the definition of inputs and input services as per the Cenvat Credit Rules : Inputs : All goods, except High Speed Diesel Oil (H.S.D.), Light Diesel Oil (L.D.O.) and petrol (motor spirit), used within the factory of productio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and outward transportation up to the place of removal. 8. It could be seen from the definition of the input services that it includes a variety of services starting from the stage of setting up of a plant till dispatch/removal of final products. It also includes services like accounting, financing, security etc. which are relevant at all times starting from setting of the factory. It includes services used in relation to setting up of a factory. It includes services relating to market research, advertisement or sales promotion; it includes services relating to procurement of inputs; it includes services relating to storage up to the place of removal. 9. In the light of the above inclusive definition, it requires to be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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