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TMI Blog2018 (12) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... ot entitled to avail CENVAT credit thereof. Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it is pointed out that the use thereof was not for the personal use or consumption of the employees, exclusion clause in the definition of input service, may not apply. In the circumstances, while the Tribunal has already remanded the issue for fresh consideration, we do not interfere with the remand order. Appeal disposed off. - CENTRAL EXCISE APPEAL NO. 55 OF 2018 - - - Dated:- 5-12-2018 - AKIL KURESHI M.S. SANKLECHA, JJ. Mr. D. H. Nadkarni i/b. Legal Solutions, for the Appellant. Mr. Pradeep S. Jetly, for the Respondent. P.C: With the consent of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated to guest houses maintained by the Assessee. It was further noticed that, these guest houses were situated at various places such as Andheri, Malad, Kandivali, Lonawala, Pune, Alibaug, Dhanu, Shriwal, Hyderabad and Chennai. According to the Department, these guest houses were not utilized for the purpose of Assessee's manufacturing activity and the Assessee, therefore, could not have availed input credit in relation to such services. A show cause notice, therefore, came to be issued on 27th April, 2016, calling upon the Assessee to show cause why the CENVAT credit availed should not be reversed with interest. 4. Assessee replied to the said show cause notice and opposed the demand, inter alia, on the ground of limitation. The As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e employees, for the personal use or consumption, the Assessee was not entitled to avail CENVAT credit thereof. This, even Assessee does not dispute. The case of the Assessee, however, is that, none of the guest houses were used for the personal use or consumption of the employees. In order to test this premise, Tribunal itself formulated the test that those guest houses which are situated next to the manufacturing unit of the Assessee, would qualify for the benefits. The rest would not. This, may appear to provide a rough and ready formula, in our opinion, the same is not entirely satisfactorily. 6. Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it is pointed out th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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