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2021 (3) TMI 789 - CESTAT MUMBAICENVAT Credit - input services - Air and Rail Travel services - Club and Association service - Outdoor Catering service - Goods Transport Operator service - period between February, 2016 and June, 2017. Outdoor Catering services - HELD THAT:- The appellant is entitled to avail such credit provided the amount is paid by it and not collected from the individual employees to meet the expenses and such a settled position of law is not required to be reopened by any further reference to the larger bench in view of the operation of explanation-V to Section-11 of the CPC and not the main provision of Section 11, placing reliance on which judgement of Sunbel Alloys Co. Of India Ltd. [2015 (2) TMI 137 - BOMBAY HIGH COURT] that was delivered in an altogether different factual matrix - When a factory can’t functioning without fulfilling statutory requirements, tax paid to meet such requirement is to be accepted as eligible credit otherwise there is no way out to avoid double taxation. Air Travel Agent Service - Rail Travel Agent service - Tour Operator Services - denial on the ground that appellant failed to produce substantial evidence to support its stand that travel by its employees were meant for official work like sales promotion or to enhance the business of the company - HELD THAT:- There is no reason to disbelief the call letters placed in additional submission at page 30 and 32 and accept the same as additional evidence as per Rule 23(2) of the CESTAT Procedure Rules so as to meet the requirement of Rule 9(5) of the CENVAT credit Rules, 2004. Even otherwise also presumption of an official tour goes in favour of the invoice referred above that had been disbelieved by the learned Commissioner (Appeals), in view of the short duration of the travel by the General Manager of the appellant’s Company alone. However, this is not the stage to scrutinise documents while deciding an appeal to find out conclusive proof of the nature of CENVAT credit availed, for which reassessment at the adjudication level would be the only way out. Courier Services - HELD THAT:- Tribunal in respect of previous period of the appellant that allowed courier service inputs for necessary availment of credit - Credit allowed. Goods Transport Operator - HELD THAT:- The claim of the appellant to avail goods transport operator service for a meagre amount of ₹ 624/- needs no consideration as the same had been allowed by the Commissioner (Appeals) in para 9 of his order and the amount placed in the table of appeal memo matches with the figures shown for which this amount of ₹ 624/- against which claim is made is based on typographical error in the order of the Commissioner (Appeals) in computing the amount - Appellant’s claim on availment of input services on goods transport service is therefore to be read as allowed in full. Club & Association Service - HELD THAT:- When it has been clearly mentioned in Rule 2(l) the premises of the provider of the output service or an office relating to such factory or premises of the manufacturer is covered for availment of CENVAT credit, there are no reason to denied such credit to the appellant since it negativates personal use of the employees as being spent for maintenance of corporate office. Availment of service of outdoor catering for meeting statutory requirement of canteen service is allowed to the extent of non-realisation of the said amount from the employees that would be verified by the adjudicating authority for which a limited remand is made solely for the verification of documents vis-a-vis for verification of documentary evidence to justify travels for business purpose - credit on all other items allowed - appeal allowed.
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