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TMI Blog2022 (3) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... ovider - the appellant is not eligible for credit on Rent-a-Cab Services after 01.04.2011. Supply of Manpower for Outdoor Catering Services - period after 01.04.2011 - HELD THAT:- The Hon ble Supreme Court in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [ 2021 (12) TMI 420 - SC ORDER] has held that the said credit is not eligible post 01.04.2011 - the credit availed on Supply of Manpower for Outdoor Catering Services for the period after 01.04.2011 has been rightly disallowed. Supply of Manpower for Gardening Services after 01.04.2011 - HELD THAT:- The service of gardening does not fall under any specific exclusion clause of the definition of input service . The appellant has availed the said services to comply with the requirements of the Pollution Control Board. For this reason, the credit availed on Manpower Supply for Gardening Services to maintain a garden / green belt within the factory premises is eligible for credit. Time Limitation - HELD THAT:- It is seen that the extended period has been invoked only for the period involved in the first Show Cause Notice. The said period being prior to 01.04.2011, the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in relation to the manufacture or final products and clearance of final products from the place of removal. And includes service used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place or removal, procurement of inputs, activities relating to business, such as accounting, audition, 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 upto the place of removal. 4.2 In regard to the issue of eligibility of credit on Supply of Manpower for Outdoor Catering Services and Rent-a-Cab Services, he submitted that for the period prior to 01.04.2011, the credit is eligible as per the definition. 4.3 For the period after 01.04.2011, the Learned Consultant for the appellant submitted that the credit would be eligible as these services are availed to comply with statutory requirements. The appellant has to maintain a green belt as per the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operate without maintaining a green belt as this is a requirement as directed by the Pollution Control Board. To maintain such green belt, the appellant has procured the services of Manpower Supply for maintaining the garden / green belt; the Service Tax paid for such services is, therefore, eligible for credit. He relied upon the following decisions: (i) M/s India Glycols Ltd. V. C.C.E., Meerut [2013 (292) E.L.T. 312 (Tri. Del.)]; (ii) M/s. Hindustan Zinc Ltd. V. C.C.E., Jaipur [2013 (288) E.L.T. 406 (Tri. Del.)]; (iii) M/s. Kirloskar Oil Engines v. C.C.E., Aurangabad [2010 (258) E.L.T. 123 (Tri. Mum.)] 4.6 It is further submitted by the Learned Consultant for the appellant that the Show Cause Notice for the first period viz. August 2008 to October 2010 has been issued invoking the extended period of limitation. The Commissioner (Appeals) has set aside the penalty observing that the issue is an interpretational one. For this reason, the invocation of extended period alleging that the appellant has suppressed facts with intent to evade payment of duty cannot sustain. 4.6.1 He prayed that the appeal may be allowed. 5.1 Ms. Sridevi Taritla, Learned Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The appellant has not produced any document to establish the same and therefore, the credit has been rightly disallowed. 5.4 With regard to the issue of limitation, it is submitted by her that the extended period has been invoked only in the first Show Cause Notice wherein the period involved is prior to 01.04.2011 and that the second Show Cause Notice has been issued within the normal period. 6. Heard both sides. 7. At the outset it has to be stated that major part of the demand is for the period prior to 01.04.2011. Learned Consultant for the appellant has adverted to the definition of input service as it stood prior to 01.04.2011, in which the phrase activities relating to business is included. In various decisions of the Tribunal as well as several High Courts, it has been held that the said definition has a very wide ambit and it would include almost all services used for the activities of business. For this reason, I hold that the impugned services are eligible for credit for the period prior to 01.04.2011. 8.1 The definition of input service was amended with effect from 01.04.2011 which has been reproduced in paragraph 5.1 above. The definition contains an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause of the definition of input service . The appellant has availed the said services to comply with the requirements of the Pollution Control Board. For this reason, I hold that the credit availed on Manpower Supply for Gardening Services to maintain a garden / green belt within the factory premises is eligible for credit. 11. Coming to the issue of limitation, it is seen that the extended period has been invoked only for the period involved in the first Show Cause Notice. The said period being prior to 01.04.2011, the argument of the Learned Counsel for the appellant is irrelevant for consideration. 12.1 From the foregoing, I hold that the impugned services, namely: (1) Rent-a-Cab Services (2) Supply of Manpower for Outdoor Catering Services (3) Supply of Manpower for Gardening Services are eligible for credit for the period prior to 01.04.2011. 12.2 For the period post 01.04.2011, the appellant is not eligible for credit on Rent-a-Cab Services and Supply of Manpower for Outdoor Catering Services. However, the credit availed on Supply of Manpower for Gardening Services for the period after 01.04.2011, if any, would be eligible. 13. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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