9911796707
TMI Blog2019 (5) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that after amendment of Rule 2(l) and in view of the specific exclusion with respect to life insurance service and outdoor catering, credit is not available. The period involved in the present case pertains to October 2014 to June 2017 when these services were specifically excluded from the definition of input service - credit cannot be allowed - appeal dismissed - decided against appellant. - ST/20323 & 20324/2019-SM - Final Order No. 20373-20374/2019 - Dated:- 30-4-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. L S Karthikeyan, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise confirmed the two demands as stated supra in the table along with interest as per the provisions of Rule 14(ii) of CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. However, no penalty was imposed. Aggrieved by the said order, appellant filed two appeals before the Commissioner (A) who vide the impugned order has rejected the appeals. 3. Heard both the parties 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 properly appreciating the facts and the law. He further submitted that CENVAT credit has been denied by invoking the exclusion clause of the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyees has been denied on the ground that the services are excluded from the definition of input services as it is for the personal consumption of employees and personal use. He further submitted that Nagrik Suraksha Policy which has been taken by the appellant in the present case is not mandatory requirement of law but the said Policy is taken as a welfare measure by the company to avoid its liability in case of accidents. He also submits that it is not clear from the perusal of the Policy that it covers accidents only at the work place and not outside the work place. He further submits that the Commissioner (A) has relied upon the decision of the Tribunal which has specifically held that after the amendment from 1.4.2011 in the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation upto 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 primarily for personal use of consumption of any employee. 6.1 Further, I find that the Commissioner (A) has relied upon the decision of the Tribunal in the case of Applied Micro Circuits India Ltd. vs. CCE, Pune: 2016 (42) STR 441 and has held that after amendment of Rule 2(l) and in view of the specific exclusion with respect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the main definition clause of input service. To interpret the said exclusion clause, in such a manner, so as to hold that such services have direct or indirect nexus with the assessee s business and thus would be covered by the definition, would amount to defeat the legislative intent. It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent. As such, I find no justifiable reason to allow the credit in respect of the two disputed services and I uphold the confirmation of denial of Cenvat credit and demand of interest thereon . 6.3 Similarly, the Tribunal in the case of S.K.D. Lakshmanan Fireworks Industries vs. CCE: 2016 (42) STR 359 (Tri.-Che ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
