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2017 (6) TMI 844 - AT - Central Excise100% EOU - CENVAT credit - input services - catering services - outward freight services - event management services - house keeping services - cab hiring services - consultancy on construction service - denial on account of nexus - Held that: - the credit availed on out-door catering prior to 1.4.2011 is allowed as input service and appellant has not claimed any CENVAT Credit after 1.4.2011 in the present case - credit allowed. Outward freight - Held that: - the appellant has claimed credit till 31.3.2011 and also after 1.4.2011 but has not produced sufficient proof by way of documents and with regard to this input service, the matter will be examined by the original authority - matter on remand. Event management relating to annual day - house keeping services - Held that: - the credit availed till 31.3.2011 is permissible - Similarly the input service relating to house keeping is allowed till 31.3.2011 and also after 1.4.2011 - credit allowed. Input service of cab hiring as well as consultancy service relating to construction - Held that: - the credit availed is after 1.4.2011 which is not permissible as per the amended definition of input service defined in Rule 2(l). After the amendment, in the input service definition, these two input services have been specifically excluded. Therefore, the appellant is not entitled to CENVAT credit on these two services - credit denied. Appeal disposed off - part credit allowed, part credit denied and part matter on remand.
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