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TMI Blog2017 (5) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance of guest house is concerned, the same does not fall in the definition of input service and therefore appellants are not entitled to the CENVAT credit of service tax paid on maintenance of guest house. Appeal allowed - decided partly in favor of appellant. - E/493/2011-SM, E/494/2011-SM - Final Order No. 20414-20415 / 2017 - Dated:- 23-3-2017 - Shri S. S. Garg, Judicial Member M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed that the appellants had availed credit of service tax paid on services such as guest house maintenance and canteen services. The department was of the view that these services are not input service as defined under sub-rule 2(l) of CENVAT Credit Rules (CCR), 2004, therefore, the department issued notices dated 21.5.2009 and 11.3.2009 proposing to deny the credit of service tax amounti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed by misinterpreting the definition of input service in Rule 2(l) of CCR. It is the submission of the appellant that the definition of input service has been interpreted widely by the courts and all the services which are related to the business of the appellant fall in the definition of input service . It is also the submission of the appellant that they have submitted the CAS-4 befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 6. On the other hand, the learned AR defended the impugned order and submitted that the maintenance of guest house does not fall in the definition of input service as the same is not connected with the business of the appellant. She further submitted that providing food to the employees is also a welfare measure and does not fall in the definition of input service . In support of this submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the High Court of Karnataka, I allow that the outdoor catering service which fall in the definition of input service and the appellants are entitled to CENVAT credit on the same. 7.1 As far as maintenance of guest house is concerned, I am of the view that the same does not fall in the definition of input service and therefore appellants are not entitled to the CENVAT credit of service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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