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TMI Blog2017 (6) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... s and with regard to this input service, the matter will be examined by the original authority - matter on remand. Event management relating to annual day - house keeping services - Held that: - the credit availed till 31.3.2011 is permissible - Similarly the input service relating to house keeping is allowed till 31.3.2011 and also after 1.4.2011 - credit allowed. Input service of cab hiring as well as consultancy service relating to construction - Held that: - the credit availed is after 1.4.2011 which is not permissible as per the amended definition of input service defined in Rule 2(l). After the amendment, in the input service definition, these two input services have been specifically excluded. Therefore, the appellant is not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight, event management, house keeping, cab hiring and consultancy on construction service were irregular and confirmed the demand of ₹ 20,00,315/- along with interest and equal amount of penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner on the ground that all the services which have been disallowed by the original authority were essential and integral to the activities of manufacture carried out by them. The learned Commissioner (Appeals) after considering the submissions of the parties rejected the appeal and hence the present appeal. 2. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition of input service included not only services used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final product, and clearance of final product up to the place of removal but also any service contained in 2nd para of Rule 2(l)(2) of the CENVAT Credit Rules 2004 which included such services enumerated therein. In support of his submission, he relied upon the following decisions:- 1) CCE Vs Stanzen Toyotetsu India Pvt Ltd [2011(23)STR 444(Kar)] 2) CCE Vs Millipore India Pvt Ltd [2012(26)STR 514(Kar)] wherein it has been held by the Hon ble High Court of Karnataka that definition of input service was inclusive and services mentioned in the statute were only illustrative and not exha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put service and appellant has not claimed any CENVAT Credit after 1.4.2011 in the present case. As far as outward freight is concerned, the appellant has claimed credit till 31.3.2011 and also after 1.4.2011 but has not produced sufficient proof by way of documents and with regard to this input service, the matter will be examined by the original authority. Further with regard to event management relating to annual day, the credit availed till 31.3.2011 is permissible in view of the decisions cited (supra). Similarly the input service relating to house keeping is allowed till 31.3.2011 and also after 1.4.2011 in view of the decisions cited. With regard to input service of cab hiring as well as consultancy service relating to construction, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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