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TMI Blog2016 (9) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed by the appellant is not in the nature of outdoor catering service used primarily for personal use or consumption of any employee, but related to food served in training activities like seminars, workshops etc., hence their input services will not fall in the audit of the Exclusion clause (C) of Rule 2(I). With reference to credit on commissioning service appellant has clarified that this relates to project monitoring consultancy charges for FGD and PTU units; hence I hold that this service has indeed been utilised in relation to refining activities and hence not excluded by Rule 2(I). With reference to credit on house Keeping Services, it is not the case that these are used for the personal use or consumption of any employee. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Sh. Nagraj Naik, Deputy Commissioner (AR) Sh. Guna Ranjan, Superintendent (AR) for the respondent ORDER The appellants herein, M/s Hindustan Petroleum Corporation Limited, Visakhapatnam are a Central Public Sector undertaking under the Ministry of Petroleum and Natural Gas, Govt of India. They are engaged in refining and clearing diverse petroleum products on payment of appropriate duty of excise. During the period April 2013 to December 2013, Appellants had paid Service Tax on various services and had availed CENVAT Credit of Service Tax paid on the same and utilized the same while discharging the excise duty liability on the finished petroleum products cleared from their refinery. Department took the view that the above services w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld in a number of judgements, interalia Hindustan Coca Cola Beverages vs CCE, Nashik [2015(38) STR 129 (Tri - Mum)], Commissioner of S. T. Mumbai Vs Reliance Capital Asset Management [2016(41) STR 508 (Tri-Mum)], Hindustan Coca Cola Beverages Pvt Ltd Vs CCE & ST Hyderabad [Final order A/30578/2016 dated 30.06.2016], HCL Technologies Ltd vs CCE, Noida [2015(40) STR 369 (Tri -Del)] 4. On behalf of the department, Learned AR Sh. Nagaraj Naik opposed the appeal and submitted that the adjudicating authority denial of credit on the said services was correct in law. He placed reliance on the ratio of Tribunal decision in Jubilant Life Sciences V/s CCE, Noida [Final Order ST/A/631-632/2012-Cus (PB) dated 05.10.2012] 5. For better understandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices have been availed with reference to the Assessees old project Office, warehouse etc., Which have no nexus with the manufacturing activity of petroleum products. Amount involved: ₹ 41,463/- consisting of 13 invoices. There is no allegation either in the SCN or in the impugned order that the said service has not been received by the Refinery. The Appellants rely on the decision of Balkrishna Industries Ltd., Vs CCE, Aurangabad reported in 2010 (254) ELT 301 (Tri.Mum) - where CENVAT Credit availed on House Keeping services was ordered to be eligible for CENVAT Credit. 20 48 Commissioning service Commissioning Service: Amount involved ₹ 1,23,600/-. Covered by only one invoice issued by M/s Projects Development India Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 to December 2013, when the following definition of input service in Rule 2(I) of the CENVAT Credit Rules 2004, with effect from 01.04.2011, was in force: RULE 2(I) : "Input Service" means 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 remova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red or excluded by Rule 2(l) ibid. The catering service availed by the appellant is not in the nature of outdoor catering service used primarily for personal use or consumption of any employee, but related to food served in training activities like seminars, workshops etc., hence their input services will not fall in the audit of the Exclusion clause (C) of Rule 2(I). 8. With reference to credit on commissioning service appellant has clarified that this relates to project monitoring consultancy charges for FGD and PTU units; hence I hold that this service has indeed been utilised in relation to refining activities and hence not excluded by Rule 2 (I). 9. With reference to credit on house Keeping Services, it is not the case that there are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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