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TMI Blog2024 (5) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture of finished products by doing so they have ignored the inclusive part of the definition whereby services received for sales promotion are defined to be eligible as input services for cenvat credit. Similar view has been held by the Tribunal in the case of Honda Motorcycles Scooter India Pvt Ltd.[ 2019 (4) TMI 927 - CESTAT CHANDIGARH] . Thus, I do not find any merits in the impugned order and the same is set aside. Appeal is allowed. - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Ankit Kanodia, Chartered Accountant for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent ORDER This appeal is directed against the Order-in-Appeal No.NOI-EXCUS-002-APP-150-20-21 dated 09.06.2020 passed by Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly provides that the burden to prove regarding the admissibility of the CENVAT credit is upon the service provider who takes the credit. In the present case, the onus of admissibility of CENVAT credit taken on the impugned services, is upon the appellant by virtue of Rule 9(5) ibid. However, no material evidences have been placed on record by the appellant to prove that the aforesaid disputed services have been used for manufacture of goods or for providing output service and has failed to show how the provision of these services has any nexus with the manufacturing/clearance process of their final products, to substantiate their claim, as observed in the impugned order. 2.1 Appellant is engaged in the manufacture of Biscuits and also are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the promotion of sale of finished products as this was in relation to that business the credit of event management service have been correctly availed by them. reliance is placed on following decisions wherein such credit has been held to be admissible:- Honda Motorcycle Scooter India Pvt. Ltd. [2021 (52) G.S.T.L. 131 (Tri.-Bang.)] Axix Bank Ltd. [2019 (369) E.L.T. 583 (Bom.)] Axix Bank Ltd. [2017 (3) G.S.T.L. 427 (Tri. Mumbai)] Monarch Catalyst Pvt. Ltd. [2016 (44) S.T.R. 96 (Tri. Mumbai)] 3.3 Learned Authorized Representative for the Revenue has reiterated the finding recorded in the impugned order. 4.1 I have considered the submissions made in the impugned order and submissions made during the course of argument. 4.2 Rule 2 (l) of Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been held by the Tribunal in the case of Honda Motorcycles Scooter India Pvt Ltd. (Supra) wherein following has been held:- 6 . After considering the submissions of both the parties and perusal of the material on record, I find that the appellants have availed the impugned services and use it in relation to manufacture and the appellant has been able to establish sufficient nexus with the manufacturing activity as far as cranes services are concerned which the Department has misunderstood as erection, commissioning and installation service. Further, I find that this service of hiring of crane has been held to be Input Service in a manufacturing unit like the appellant as held in the decisions cited supra by the appellant. Further, as far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mped goods having no utility is necessary to be removed in order to store raw materials or finished goods . Hence, I hold that this service is an Input Service. As far as Outdoor Catering Service is concerned, the appellants says that they have engaged contractors who provide food for the guest and the dealers but this outdoor catering service has been subsequently excluded from the definition of Input Service w.e.f. 1-4-2011 and the Larger Bench decision of the Tribunal in the case of Wipro Ltd. v. CCE, 2018-TIOL-3256-Tribunal (LB) = 2018 (363) E.L.T. 1111 (Tri. - LB) wherein it has been exclusively held that Cenvat credit of outdoor catering service in view of the amended definition of Input Service w.e.f. 1-4-2011 is not available and by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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