2014 (11) TMI 663

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the filing of the tax return in the US. The Commissioner held that the service was governed by the definition of "input service". The second related to Legal Consultancy Services which have also been held to fulfill the definition of the expression "input service". Both are admissible. The next category is Outdoor Catering Services. The Commissioner furnished a cogent justification for allowing the Cenvat Credit save and except for a partial disallowance in respect of the consumption of alcoholic beverages. In this regard, reference may be made to the decision of the Gujarat High Court in Commr. of C. Ex., Ahmedabad Vs Ferromatik Milacron India Ltd. [2010 (4) TMI 649 - GUJARAT HIGH COURT]. The next category was Subscription for In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service) for providing an output service and excludes the input service such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee. At the outset, it must be noticed that the question of law has been framed by the Revenue on the basis of the amended definition of the expression input service under Rule 2(l) of the Cenvat Credit Rules, 2004 (there is a wrong reference to the Rules 2002 in the question as framed). Be t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nished a cogent justification for allowing the Cenvat Credit save and except for a partial disallowance in respect of the consumption of alcoholic beverages. In this regard, reference may be made to the decision of the Gujarat High Court in Commr. of C. Ex., Ahmedabad Vs Ferromatik Milacron India Ltd. 2011 (21) STR 8 (Guj.). The next category was Subscription for International Taxation. This was an amount paid to a service provider of ₹ 38,759/- for providing information and knowledge pertaining to International Taxation for tax compliance. This fulfills the description of the expression input service in the Rules. As regards 'Advertising and Sponsorship Services', the Tribunal has restored the proceedings to the adjud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X