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TMI Blog2019 (10) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - CESTAT BANGALORE] and then come to the conclusion that the impugned service falls under the exclusion clause as provided in Clause (c) of Rule 2(l). Therefore, by following the ratio of the said decision in the case of Bharat Fritz Werner Ltd., it is held that the appellants are not entitled to cenvat credit of service tax paid on Group Medical Insurance Service - credit not allowed. Catering service - HELD THAT:- Larger Bench decision of the Tribunal in the case of Wipro Ltd. wherein the Tribunal after considering the exclusion clause provided in Clause (c) w.e.f. 01.04.2011 has held that Outdoor Catering Service is not eligible for input service credit post amendment dated 01.04.2011. Therefore, Commissioner has rightly denied the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 4-10-2019 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Shri. B.G.Chidananda Urs, Advocate For the Respondent : Smt. Kavita Podwal, Supdt. (AR) ORDER The present appeal is directed against the impugned order dated 02.03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the cenvat credit on certain input services viz. Business Travel, Transportation of Employees for the period prior to 01.04.2011 and rejected the cenvat credit on Group Medical Insurance amounting to (a) ₹ 5,78,142/- (Rupees Five Lakhs Seventy Eight Thousand One Hundred and Forty Two only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,958/- (Rupees Seven Lakhs Ten Thousand Nine Hundred and Fifty Eight only) availed and utilized in respect of input service viz. Transportation, Transportation of Employees, Medical Insurance, Catering Service. After following the due process, the Additional Commissioner confirmed the demand along with interest and also imposed penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner who partially allowed the appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order denying the cenvat credit on Group Medical Insurance, Catering Service, Transportation of Employees are not sustainable in law because the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the definition of input service . The learned AR further submitted that as far as Catering Service is concerned, the Larger Bench of this Tribunal in the case of Wipro Ltd. Vs. CCE, Bangalore reported in 2018 (363) E.L.T. 1111 after considering the exclusion clause provided in Clause (c) w.e.f. 01.04.2011 has held that Outdoor Catering Service is not eligible for input service credit post amendment dated 01.04.2011. As far as Group Medical Service is concerned, the learned AR submitted that this Tribunal in the case of Bharat Fritz Werner Ltd. vide Final Order dated 20450/2019 dated 31.05.2019 has held that Group Medical Insurance has also been specifically excluded from the definition of input service w.e.f 01.04.2011. He also sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atering Service. As far as cenvat credit on Transportation of Employees is concerned, I find that this falls under the definition of input service as it is directly related to the productivity of the employees working with the appellant and this facility is only from the factory to the residence of the employees and back which in my opinion falls in the definition of input service and the exclusion clause is not applicable as far as this service is concerned. Therefore, by relying upon the ratios of the Reliance Industries cited supra, I hold that the appellants are entitled to cenvat credit of service tax on this service. Further I find that the issue involved in the present case relates to interpretation of the definition of input se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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