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TMI Blog2017 (5) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... is eligible for credit on canteen services, air ticketing services, mobile phones, bus transport and car rental services availed prior to 01.04.2011 - credit on car rental services after 01.04.2011 denied as the said services have been expressly excluded from the definition of input services after 01.04.2011. Appeal allowed - decided partly in favor of appellant. - E/26992/2013 - A/30521/2017 - Dated:- 31-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. G. Natarajan, Advocate for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the disallowance of credit on input services. 2. The appellant is eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 0 MAY, 2011 0 0 0 0 0 0 JUN, 2011 0 0 0 2606 0 2606 JUL, 2011 0 0 0 2175 0 2175 AUG, 2011 0 0 0 1123 0 1123 SEP, 2011 0 0 0 1864 0 2614 OCT, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e phones used by the employees in the course of the employment/business. That therefore, the said services are eligible for credit. 4. The Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the authorities below have rightly rejected the credit availed on the input service for the reason that the appellant has not established the nexus of the services with the goods manufactured by the appellant. Further, that the appellant has not produced corroborative evidence to show that charges in respect of canteen services and bus transport services have gone into the cost of production of manufacture of final products. 5. I have heard the submissions made before me. As rightly explained by the Ld. Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2011 to the tune of ₹ 2,288/-. The credit availed by the appellant on car rental services prior to 01.04.2011 to the tune of ₹ 3,344/- is eligible for credit. 6. From the foregoing discussions, I hold that appellant is eligible for credit on canteen services, air ticketing services, mobile phones, bus transport and car rental services availed prior to 01.04.2011. Thus impugned order is modified to the extent of allowing the credit on all services except car rental services after 01.04.2011. The credit availed on car rental services after 01.04.2011 is disallowed. The penalty imposed being a composite penalty of ₹ 5000/- is set aside. The appeal is allowed partly in above terms. (Order dictated pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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