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TMI Blog2024 (7) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... D VERSUS CE ST-UDAIPUR [ 2018 (8) TMI 950 - CESTAT NEW DELHI ], ACCENTURE SERVICES PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-II [ 2015 (3) TMI 1114 - CESTAT MUMBAI ], M/S RELIANCE INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, LTU, MUMBAI [ 2016 (8) TMI 123 - CESTAT MUMBAI ] and RMZ INFOTECH PVT. LTD. VERSUS COMMR. OF CENTRAL TAX, BENGALURU EAST [ 2021 (11) TMI 1108 - CESTAT BANGALORE ]. During the course of the arguments, the appellant submitted fairly that post 01/04/2011, they would not be entitled for CENVAT credit on Rent-a-Cab service and accordingly, he would not press for the same. The appellant would pay up that part of the demand, as it relates to Rent-a-Cab service post 01/04/2011. We accept the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was adjudicated by the Learned Principal Commissioner of Central Excise and Customs, Navi Mumbai vide the impugned order dated 11/02/2015, wherein out of the total demand of ₹ 3,77,54,971/- proposed for recovery in the SCN, an amount of ₹ 1,88,73,609/- was confirmed, on the premise that the disputed services did not qualify as input service inasmuch as such services did not have an integral nexus to the manufacture of the excisable goods. In respect of denial of CENVAT credit of ₹ 1,88,81,362/-, as proposed in the SCN, the learned adjudicating authority has dropped such proposal, holding that Foreign Remittance (Banking and Financial Services) and Hotel Services qualify as input service under Rule 2(l) ibid, as applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural Gas Corpn. Vs. CCE, Service Tax and Customs [2013 (4) TMI 103 Bombay High Court]. The phrase input service contained in Rule 2(l) ibid was analysed by the Hon ble High Court and it was held that the said phrase is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products, but also includes various other services, which are used in relation to the business of manufacture of the final products. Therefore, we are of the considered view that the appellant should be entitled for CENVAT credit taken by them on the disputed services prior to the period 01/04/2011. 4. The definition of input service was amended with effect from 01/04/2011. The effect of the amendment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphs in the said order are extracted herein below. 21. For a service to qualify as input service under CENVAT Credit Rules, 2004 post 2011, the service in question need not be covered even by the very wide definition of manufacture under section 2(f) of the Central Excise Act. Any service which is used not only in manufacture but also in relation to manufacture will also qualify as input service. The scope of input service is further enlarged with the expression whether directly or indirectly used in the definition of input service. Thus, there are: a) Actual manufacture; b) Processes incidental or ancillary to manufacture which are also manufacture; c) Activities directly in relation to manufacture (i.e., in relation to a and b above); d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -I [2017 (47) S.T.R. (Tri. Hyd.)], M/s Reliance Industries Ltd. vs. Commissioner of Central Excise Service Tax, LTU, Mumbai [2016 (8) TMI 123 CESTAT Mumbai] and RMZ Infotech Pvt. Ltd. vs. Commr. of Central Tax, Bengaluru East [2022 (64) G.S.T.L. 599 (Tri. Bang.)]. 6. Learned AR appearing for Revenue has placed reliance on the judgment of Hon ble Supreme Court in the case of Maruti Suzuki Ltd. vs. Commissioner of Central Excise, Delhi-III [ 2009 (8) TMI 14 Supreme Court] and Hon ble Bombay High Court in the case of Commissioner of C. Ex., Nagpur vs. Manikgarh Cement [2010 (20) S.T.R. 456 (Bom.), to submit that the disputed services would not be considered as input service . We find that the co-ordinate Bench of this Tribunal, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the employees is to ensure availability of sufficient number of employees to attend the work in the factory at required time. The Hon ble High Court of Andhra Pradesh in the case cited supra, had analysed the said issue and observed that such services for construction of residential complex is intrinsically connected to the activity of manufacture. When the residential colony is provided to ensure the availability of workers round the clock, it would fall within the category of activities relating to business of manufacture. We do take note of the fact that the Hon ble High Court of Bombay in the case of Commissioner of Central Excise v. Manikgarh Cement - 2010 (20) S.T.R. 456 (Bom.) has held that Cenvat credit is not eligible on construc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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