9911796707
TMI Blog2014 (12) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the lower authorities by which cenvat credit on outdoor catering services was denied to the Appellant cumulatively for the period December 2011 to December 2012. 2. The Ld. Counsel appearing for the Appellant submits that the only ground on which the lower authorities have rejected the credit is that, as per the definition of input service amended w.e.f . 1st April 2011 any input service used for personal use or consumption by any employee is not eligible for credit. 2.1 The Ld. Counsel for the Appellant contends that the above exclusion would apply only where the service is used for personal use or consumption by any employee, whereas in the instant case outdoor catering service is used by the Appellant in relation to carrying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit only when it is used for personal use or consumption of any employee or a sub-group of employees. Revenue has not produced any evidence to counter submissions of the Appellant, before both the lower authorities, that they have indeed used the services during their normal business operations and not for personal use or consumption or any of their employees, and that they have claimed credit only to the extent of cost borne by the company. 2.5 The Ld. Counsel further submits that deletion of the word 'activities relating to business' from the definition of input service and adding specific clauses of inclusion and exclusion is only to make it explicit what was already implicit. He submits that as per the pre-amendment definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rimarily for personal use or consumption of any employee' under clause (C) of Rule 2(1) of the definition of input service. When the Government has specifically used the words such as "used primarily for personal use or consumption of any employee", the same has to be given due effect to. In the present case the outdoor catering service is used in relation to business activities of the Appellant and the service is used by all employees in general. Also, the Revenue has not rebutted the contention of the Appellant, that the costs of these input services form part of the cost of final product. I also find that the services covered in clause (B) of the definition are excluded from the ambit of cenvat credit without any such qualification o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
