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TMI Blog2018 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... aking by observing that the appellant failed to adduce evidence. There is no case made out by the leaned Commissioner (Appeals) that any particular details requisitioned from the appellant, which were not produced - courier expense is essential business expenditure in the nature of postal expenses for exchange of business documents, including samples - service is also allowable as input credit. Appeal allowed - decided in favor of appellant. - E/87361/13 - A/91595/2017 - Dated:- 22-8-2017 - Shri Anil Choudhary, Member (Judicial) Shri Manoj Chauhan, C.A.: For Appellant Shri M.R. Melvin, Superintendent (A.R.): For Respondent ORDER Per: Anil Choudhary The issue in this appeal relates to disallowance of CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /03/2011 amending Rule 2(l) of CENVAT Credit Rules, 2004 which provides - input services shall be excluded such as those provided in relation to outdoor catering, beauty treatment etc., when such services are used primarily for personal use or consumption of any employee. It was further observed by the learned Commissioner that in view of the express exclusion of rent-a-cab service and canteen services from the definition of input services, the CENVAT credit is not admissible to the appellant from 01/04/2011 onwards. As regards outward courier services - it was observed that the appellants have failed to adduce any evidence to prove that this service was in fact used in relation to the manufacture of final products or their clearance. Relia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of motor vehicle for transport of its employees from the residence to their factory and back, wherein the credit was denied with reference to Clause C introduced in Rule 2(l) of CENVAT Credit Rules, 2004 w.e.f. 01/03/2011. This Tribunal upon after the interpretation held as follows: - 4. A reading of the above Exclusion Clause show that services provided by way of renting of a motor vehicle do not stand excluded in totality. The Exclusion Clause is in respect of input services of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not capital goods. The contention of the assessee is that motor vehicle is a capital goods, as per the definition of the capital goods contained under Rule 2(a) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In view of the above analysis I hold that the appellant would be entitled to the Cenvat Credit on service tax paid on the said services. Accordingly, the impugned order is set aside and appeal allowed with consequential relief to the appellant. 6. Considering the rival contentions and considering the aforementioned precedent rulings of this Tribunal, I hold that in the present case, the appellant have not provided the service of catering to any particular employee and as such the exclusion Clause C in Rule 2(l) does not apply. Further as regards rent-a-cab service is bus service received by the appellant company for transport of their employees to and from residence to the factory, I hold that the exclusion Clause C does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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