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2016 (9) TMI 896 - AT - Service TaxCenvat credit - Service Tax paid on various services viz., Catering service, Commissioning services, House Keeping, Documentation Service and Conducting written test for Non-Mgt. - utilization of Cenvat credit for discharging the excise duty liability on finished petroleum products cleared from the refinery - period involved is April 2013 to December 2013 - Held that:- it is found that disputed input services are not barred or excluded by Rule 2(l) ibid. The catering service availed by the appellant is not in the nature of outdoor catering service used primarily for personal use or consumption of any employee, but related to food served in training activities like seminars, workshops etc., hence their input services will not fall in the audit of the Exclusion clause (C) of Rule 2(I). With reference to credit on commissioning service appellant has clarified that this relates to project monitoring consultancy charges for FGD and PTU units; hence I hold that this service has indeed been utilised in relation to refining activities and hence not excluded by Rule 2(I). With reference to credit on house Keeping Services, it is not the case that these are used for the personal use or consumption of any employee. The appellant is a manufacturer, a refinery, and if they utilise the services of a service provider to perform housekeeping functions like cleaning etc., such services are very much required for the proper upkeep of premises which in term necessary for the manufacturing activities, hence they should be accepted as an input service for the purposes of Rule 2(L) of the Rules. There is also no explicit bar in Rule 2(l) against house keeping services. With reference to credit on Documentation Service, it is clear that these relate to certification services rendered in connection with Disaster Management Plan and for Mechanical Engineering services section covering process drawings. There are very much services in relation to the refinery activities and hence do not fall foul of Rule 2(1). With reference to credit on conducting written test for non-management, this relates to services of Indian Institute of Psychometry for selection of employees for the refinery; the said input services are for the purpose of "recruitment" which is specifically included in the sample list of services in Rule 2(l). As trend, hereinatore, the impugned services are very much input services for the purposes of Rule 2(I). This being so, the denial of input credit by the adjudicating authority on these impugned services is not supported by law and hence is set aside. - Decided in favour of appellant with consequential relief
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