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TMI Blog2025 (2) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... t/supply Agency service, Commercial Training and Coaching services etc., and also were providing such services to DTA units as well. For the purpose of payment of service tax and for compliance with the statute, the appellants were registered with jurisdictional authorities holding Service Tax Registration No. AAACS8305DST001. The appellants avail CENVAT credit of duty/tax on inputs and input services used in provision of output services. Since the entire output services were exported, the appellants have filed periodical refund applications in prescribed Form-A under Notification No.27/2012- C.E.(N.T.) dated 18.06.2022in terms of Rule 5 of the Central Excise Rules, 2004 for claiming refund of CENVAT credit involved in such exports. 2.3 The jurisdictional Assistant/Deputy Commissioners have examined each of such refund applications filed by the appellants for the various quarters viz., April-June, 2015; July-September, 2015; October-December, 2015 and allowed eligible refunds and dis-allowed certain ineligible claims of refunds. In appeals filed against these original orders, the learned Commissioner (Appeals-II) had further examined the issues and allowed refunds on some more inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of doctors at the office premises for emergency medication required to employees. 3.3 Further, the learned Advocate in support their stand had relied upon the following decisions: (i) Microsoft India (R&D) Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Bangalore - 2022 (56) G.S.T.L. 29 (Tri.-Bang.) (ii) BNP Paribas India Solution Pvt. Ltd. Vs. Commissioner of CGST, Mumbai East - 2022 (58) G.S.T.L. 539 (Tri.-Mumbai) (iii) KKR India Advisors India Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Mumbai Central - Final Order No.A/86106-86107/2022 dated25.11.2022 (iv) Blackstone Advisors India Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Mumbai South - Final Order No. A/85995/2022 dated 21.10.2022 (v) Sundaram Fasteners Ltd. Vs. Commissioner of Central Excise, Chennai-I - 2016 (43) S.T.R. 454 (Tri.-Mad) 4. Learned Authorized Representative (AR) appearing for Revenue, reiterated the findings made by the Commissioner (Appeals-II) in the impugned order. He further submitted that in view of the specific findings for denial of refund of CENVAT credit recorded by the Commissioner (Appeals-II), it is not permissible to entertain the appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act (hereinafter referred as specified services) in so far as they are used for- (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or.... (B) ....(BA)... (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee....." 8.1 Plain reading of the above definition of 'input service' indicate that there are three categories of input services viz., the first category services given under the 'means' part; second category, under the 'inclusion' part and the third category of services which are given under the 'exclusion' part. Therefore, in order to ensure that a particular input service is eligible for availing CENVAT credit, it should be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 'outdoor catering services'/ 'outdoor services' and 'Health Check-up service' claimed during the period of April, 2015 to December, 2015, I find that the issue is no more res integra in view of the decision of the Larger Bench of the Tribunal in the case of Wipro Ltd. (supra), wherein it has been held that the definition of 'input service' has been amended w.e.f. 01.04.2011 providing the exclusion clause, wherein the definition of input service under Rule 2(l) ibid, specifically excludes 'outdoor catering services' and 'health services'. It has been concluded in the said order that the outdoor catering service is not eligible for input service credit post amendment dated 01.04.2011 vide Notification No. 3/2011-CE (NT) dated 01.03.2011. I find that the total demand of inadmissible CENVAT Credit on account of 'outdoor catering services' and 'health check-up services' has been arrived at Rs. 79,924/- and Rs.4,490/-, respectively, in the impugned order. Thus, I am of the considered opinion that denial of refund of CENVAT credit in respect of 'outdoor catering services'/ 'outdoor services' and 'Health Checkup service' is proper and justified, being not in conformity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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