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TMI Blog2015 (12) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... definition. Legislation, in its wisdom, has excluded certain services from the availment of CENVAT credit w.e.f. 01/04/2011, when such services are otherwise covered by the main definition clause of input service. To interpret the said exclusion clause, in such a manner, so as to hold that such services have direct or indirect nexus with the assessee's business and thus would be covered by the definition, would amount to defeat the legislative intent. It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent. As such, I find no justifiable reason to allow the credit in respect of the two disputed services and I uphold the confirmation of denial of CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any service,- (i) used by a provider of output service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal use or consumption of any employee; 3. As is seen in terms of the said amended Rule, the definition of input service does not cover outdoor catering and life insurance etc. inasmuch as there is a specific exclusion to the same. The contention of the learned advocate appearing for the appellant is that sub-para (C) of the exclusion clause excludes the services provided in relation to outdoor catering and insurance etc., when such services are used primarily for personal use or consumption of any employee. This means that when the cost is borne by the company and the company is under a legal obligation to provide outdoor catering service to its employees or to provide insurance service to its employees, the said exclusion clause woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. In fact, the need for exclusion would arise only when the services are otherwise covered by the definition. Legislation, in its wisdom, has excluded certain services from the availment of CENVAT credit w.e.f. 01/04/2011, when such services are otherwise covered by the main definition clause of input service. To interpret the said exclusion clause, in such a manner, so as to hold that such services have direct or indirect nexus with the assessees business and thus would be covered by the definition, would amount to defeat the legislative intent. It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent. As such, I find no justifiable reason to allow the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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