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TMI Blog2018 (5) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... be 'input service' in many cases and therefore these services are 'input services' - credit allowed. Medi-claim insurance - membership of club - survey conducted for projects of land - Held that: - they fall in the definition of 'input service' in view of the various decisions - reliance placed in the case of M/s. Murugappa Morgan Thermal Ceramics Ltd. Versus Commissioner of Central Excise, Chennai-III [2016 (4) TMI 370 - CESTAT CHENNAI] - credit allowed. Security at residence of CMD/JMD - Held that: - the same do not fall in the definition of 'input service' and therefore, the cenvat credit on security at residence of CMD/JMD rejected - credit not allowed. Outdoor Catering Service - Held that: - it is post 01.04.2011 and as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter Sub-heading 84 of the Central Excise Tariff Act 1985 and are availing cenvat credit under the provisions of Cenvat Credit Rules 2004. During the audit of the records of the appellant by the Department for the period October 2009 to June 2011, it was noticed that the appellants have availed cenvat credit of service tax paid on certain services which cannot be considered as an 'input service'. The services on which the credit was availed by the appellant are: a. Survey conducted for purchase of land b. Event management for conducting factory function for employees c. Club membership for persons at Oberoi Hotels d. Personal credit card of directors e. Outdoor catering services provided for empl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 01.04.2011 this medi-claim services allowable since the company is statutorily required to take medi-claim as per ESI and Factories Act. In support of his submission, he relied upon the following decisions: a. Murugappa Morgan Therma/ Ceramics Ltd. V. CCE- 2016 (45) STR 74 (T) b. Sundaram Fastners Ltd. V. CCE - 2016 (43) STR 454 (T) c. CC V. Stanzen Toyotetsu India Pvt. Ltd. - 2011 (23) STR 444 (Kar.) d. CCE V. Micro Labs Ltd. - 2011 (24) STR 272 (Kar.) e. CCE V. Suzuki Motor cycle India Pvt. Ltd. - 2017 (47) STR 85 (T) f. Honda Motor Cycle Scooter India Pvt. Ltd. Vs. CCE 2016 (45) STR 397 (T) 3.1. Regarding the Outdoor Catering Service is concerned, the appellant has stated that even after 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision in the case of Bajaj Hindustan Ltd. V. CCE - 2014 (33) STR 305 (Tri. -Del.) 3.3. As far as Execution of work at factory is concerned, this also pertains to the period prior to 01.04.2011. He further submitted that in the impugned order it has been observed that the services have been used for hard rock excavation work and the said excavation work has been undertaken at the factory as evidenced by the bills produced on record and therefore the said service is in relation to business as per the definition of 'input service'. He further submitted that the show-cause notice does not adduce any allegation as to why the aforesaid service is ineligible to be availed as credit. He further submitted that there is no al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Catering is concerned it is post 01.04.2011 and as per the Larger Bench decision in the case of Wipro Ltd. Interim Order No. 1/2018 dated 09.02.2018 Larger Bench has held that Outdoor Catering Service is not eligible for cenvat credit post amendment dated 01.04.2011 vide Notification No. 3/2011 dated 01.03.2011. Therefore, in view of Larger Bench decision, I reject the cenvat credit on Outdoor Catering post 01.04.2011. With regard to Execution of work at the factory is concerned, I find that there is no allegation in the show-cause notice proposing to deny the cenvat credit on this service, the amount with regard to this service is merely included in the computation amount. Further, I also find that there is no finding by the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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