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TMI Blog2018 (8) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the exclusion clause as well as the Larger Bench decision would not apply, as they provide food to the candidates and not to the employees. The argument of the Ld.Counsel is neither tenable or acceptable - credit rightly denied - However, since the issue has travelled to the Larger Bench and there were divergent views prior to that, the penalty on this count requires to be set aside. Short term accommodation service availed by the appellant for giving accommodation to instructors - Held that:- The accommodation was provided only to instructors who were imparting the coaching services. These are directly used for providing output services - the appellant is eligible for credit on short term accommodation services. Appeal allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Coaching on Welding Inspection b. Books and other materials for the course c. Welding items for testing d. Food and refreshment during the day The appellant collects from the candidates the consolidated amount as fees for the aforesaid activities. The said fees includes the charges for food and refreshments given to the candidates during the period of attending the course. The authorities below have erred in disallowing the credit on outdoor catering services. The Exclusion Clause in the definition of input service‟ excluded outdoor catering services provided to the employees when these are used primarily for personal consumption. In the present case, the outdoor catering services were used for providing food not fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od charges, then the appellant would be eligible for credit on the food charges also, as the appellant has received food services for providing coaching services. Effective service tax rates for food is merely 6% after abatement. Instead the appellant has consolidated both the food and the coaching amount as a single consolidated amount and has paid such service tax of consolidated amount @ 15%. That if the credit would be available to the appellant if billed separately, then the credit should be eligible if shown as a consolidated bill also. He also prayed to set aside the penalties imposed. 5. In regard to short term accommodation services, he furnished the documents like attendance sheet and submitted that the instructors have to be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes ...... (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used prim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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