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TMI Blog2015 (1) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of CCE Vs. Ultratech (2010 (10) TMI 13 - BOMBAY HIGH COURT), the issue has already been settled in favour of the respondents and they are eligible for the credit on the above services. As regards the input credit availed on Sodexo Coupons issued to their employees which can be used by them for various purpose of transactions and it has no nexus in relation to any business activities of the respondents. Therefore, the respondents are not eligible for the credit of 31,472/- availed on sodexo coupons under Business Auxillary Service. Respondents are eligible for availing input credit on Rent-a-Cab Service, Outdoor Catering, Business Auxiliary Service, Insurance service, Pandal & Shamiana, Testing and Analysis, and Health & Fitness Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g.) 3. CCE, Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) 4. Maruti Suzuki Ltd. Vs. CCE, Delhi 2009 (240) ELT 641 (S.C.) 3. On the other hand, the Ld. Consultant appearing on behalf of the respondents reiterated the findings of the Commissioner (Appeals) and written submissions. He submits that the period involved is prior to the amendment in the definition of the input in CCR and there was no restriction and the definition of input services includes all the activities in relation to the business. He submits that out of the total credit denied, the major amount relates to Rent-a-cab involving ₹ 21,61,989.53 and Insurance service involving ₹ 2,73,710.83, credit pertaining to other services are smaller amounts. He r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venues main contention in their grounds of appeal is that the above input services have no nexus with the output services provided by the respondents. The period involved in this case relates to 2006-07 and 2007-08. In the definition of input service, the cenvat credit was amended w.e.f. 01.04.2011, where the restriction was imposed. On Rent-a-cab service, the Board has already clarified vide Circular No. 943/4/2011-CX dated 29.04.2011 at point No.12 that the credit on Rent-a-Cab service was available for the period prior to 01.04.2011. Circular No. 943/4/2011-CX dated 29.04.2011 12. Is the credit available on services received before 01.04.2011 on which credit is not allowed now? E.g. rent-a-cab service? The credit on such service shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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