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TMI Blog2020 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ired manner. Therefore, the Appellant had no choice but to accommodate its crew in such circumstances and when the transportation facility for transporting the crew members was unavailable due to unforeseen circumstances. The said service extended to its personnel by the Appellant would not qualify as a service availed for personal consumption - thus, the said service is in relation to and in pursuance of the service being provided by the Appellant and therefore, Cenvat credit availed on the same is admissible. Rent-a-cab service - HELD THAT:- Tribunal in M/S. MARVEL VINYLS LTD. VERSUS C.C.E. INDORE [ 2016 (11) TMI 1126 - CESTAT NEW DELHI] , while considering the amended definition of input service has already decided the matter in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s including mining service and therefore, utilised Cenvat credit on the input services used for providing such output services. The input services being used by the Appellant included Short term hotel accommodation, rent-a-cab, outdoor catering/cleaning services. 2. Show cause notices were issued to the Appellant alleging that the Appellant had availed Cenvat credit on illegible input services. Accordingly, the Show Cause Notices proposed recovery of inadmissible Cenvat credit of ₹ 1,97,549/- on Short term accommodation in hotels, ₹ 2,379/- on Rent-a-cab, ₹ 2,63,363/- on Outdoor catering/Cleaning service, totalling to ₹ 4,63,291/- along with interest. Penalties under Sections 77 and 78 of the Finance Act, 1994 were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. On perusal of the records, I find that the crew is necessarily required to seek the required instructions from the Rig Manager, which is a pre-requisite for such crew before they assume their duties at the rig. In the absence of such instructions, the Appellant's crew would be unable to carry out the designated task in the desired manner. Therefore, the Appellant had no choice but to accommodate its crew in such circumstances and when the transportation facility for transporting the crew members was unavailable due to unforeseen circumstances. The said service extended to its personnel by the Appellant would not qualify as a service availed for personal consumption. Therefore, I am of the view that the said service is in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant submitted that they had hired reefer/chiller containers and dry containers to store edible items to prevent them from getting spoilt. I find that as the personnel working at the rig have been deployed by the Appellant, it is the Appellant's responsibility to ensure healthy working conditions for such personnel. Therefore, the Appellant had availed the said service to prevent food from getting spoilt. I am of the view that access to proper food is the most basic requirement for any person to carry out a task. It is obvious that if the Appellant's personnel fall ill on account of stale/spoilt food, the operation being carried out by the Appellant would be adversely impacted and consequently, the output service being provided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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