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TMI Blog2018 (11) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... eal dismissed - decided against appellant. - E/20920/2018-SM - Final Order No. 21681/2018 - Dated:- 29-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. N. Anand, Advocate For the Appellant Mr. K. B. Nanaiah, Asst. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 21.3.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in manufacturing of multi-utility vehicle/passenger cars and parts there of falling under Chapter 87 of the First Schedule to Central Excise Tariff Act, 1985 and are availing CENVAT credit of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmal period. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) and the Commissioner (A) rejected the appeal of the appellant. Hence, the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts and the law. He further submitted that outdoor catering services fall in the definition of input service as the same is required to be maintained as per the Factories Act. 5. On the other hand, the learned AR submitted that this issue involved in the present case has been settled by the Larger Bench of this Tribunal in the case of M/s. Wipro Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recruitment apd 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; bdt excludes, - (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter reerred as specified services insofar as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing,' recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. 7.1 Further, we find that there is no dispute about the fact that all these disputes relates to post 2011. The period involved in the present appeals is admittedly after 2011 and the amendment to the provisions of Rule 2(1) defining the 'input service' came into effect from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at are not, is clear. Further, we also find from the clarification issued by the Joint Secretary (TRU) explaining the intention of the legislature for the changes brought by way of amendment in the definition of 'input service'. Further, we also note that primarily the service should be first covered under the definition of 'input service' and once the service is not covered due to exclusion clause irrespective of the fact whether the cost of service has been taken as expenditure in the books of accounts does not render the services as an admissible for CENVAT credit. We also find that the food is always mainly for personal consumption only. The canteen provided in the company is mainly for the personal consumption of the em ..... X X X X Extracts X X X X X X X X Extracts X X X X
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