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TMI Blog2024 (11) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat credit on the services of hiring of water tankers, mechanized canteen cleaning, catering services - Section 44 of the Act requires every factory owner to make suitable arrangements for sitting of all workers obliged to work in standing position and even for all other workers engaged in a particular manufacturing process or working in a particular room. Section 46 of Factory Act requires the existence of canteen in the factory and the cleanliness thereof. In the light of the above discussed statutory mandate the services of hiring of water tankers having mechanized canteen cleaning and that of catering services, to our opinion are the eligible input services. Hence we hold that the Cenvat credit has wrongly been denied to the appellant. In the present case the services like hotel accommodation etc. were for the personnel called for imparting training to the employees of the appellants. Hence it is clear that services were not meant for personal use of the employee. We hold that the credit of these services has been rightly availed. Meaning of terms Includes , in relation to and such as referred in view of the following Decisions in Bakelite Hylam [ 1998 (7) TMI 92 - SUPRE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax liability on the appellant qua the said amount. However, alleging the said activity as the taxable activity of goods transport agency, the department has proposed the recovery of service tax amounting to Rs.32,79,01,937/- for the period 2016-17 and 2017-18 (upto June, 2017) from the appellant vide the Show Cause Notice No.24/2018-19 dated 12.10.2018. In addition, the appellant is also denied entitled for the availment of Cenvat Credit amounting to Rs.9,17,113/- on the input services of hiring of water tankers, mechanized canteen cleaning, catering services and short term accommodation hotel services. The said proposal has been confirmed vide the Order-in-Original No.33/2019 dated 24.06.2019. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Z.U. Alvi, ld. Counsel for the appellant and Shri Manoj Kumar and Shri S.K. Meena, Authorised Representatives for the Department. 3. Ld. Counsel for the appellant has mentioned that appellant entered into contracts with PSUs like NHPC, NTPC its subsidiaries. The contracts are: (i) Contract for supply of project equipment FOR (ii) Contract for transportation of ordered equipment from BHEL works to project site in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder negative list. As per the contracts executed by the appellants, the appellant has made provision for transportation including services of Port clearance and Port charges, insurance, delivery at site, receipts, unloading, handling, storage and implant transportation at site to their clients for consideration as a facilitator to provide services. Therefore the services provided by them are classifiable under taxable services defined in section 65 B (44) of Finance Act, 1994. With respect to the denial of Cenvat credit amounting to Rs.9,17,113/- ld. DR has mentioned that none of the services on which the Cenvat Credit has been availed qualifies to be called as Input Services. The definition in rule 2 (l) of Cenvat Credit Rules 2004 is impressed upon. The discussions and findings of the original order are being reiterated and the appeal is prayed to be dismissed. 6. Having heard the rival contentions and perusing the entire record, we observe that the appellant has entered into work contracts with power utilities both in Government, joint venture and private sector for supply of goods manufactured by them upto the destination. The appellants are thus bound to render the service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 44 of the Act requires every factory owner to make suitable arrangements for sitting of all workers obliged to work in standing position and even for all other workers engaged in a particular manufacturing process or working in a particular room. Section 46 of Factory Act requires the existence of canteen in the factory and the cleanliness thereof. In the light of the above discussed statutory mandate the services of hiring of water tankers having mechanized canteen cleaning and that of catering services, to our opinion are the eligible input services. Hence we hold that the Cenvat credit of Rs.9,17,113/- has wrongly been denied to the appellant. 9. To appreciate the eligibility of Cenvat vis-a-vis the said said services we have perused the definition of input services in Rule 2(l) of CCR, 2004. The said definition has two parts one has inclusive clause and other has the exclusion clause . Meaning of Includes The inclusive part of the definition cover input services used in relation to various activities. Definition are inclusive or exhaustive . If the definition use the world means it means that its restrictive and exhaustive. However if the word includes is used in the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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