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2019 (10) TMI 690 - CESTAT MUMBAICENVAT Credit - input services - outdoor catering service - rent a cab service - rejection on the ground that it has no nexus with the output service of the Appellant - period in dispute is April, 2007 to March, 2010 - HELD THAT:- The services of outdoor catering are used by the appellant for its business activity during office hours and not as a personal or welfare measure for its employees nor it’s a perk/ perquisite provided by the appellant to its employees. The Appellant is also not recovering the cost of the same from its employees. The said service has been debited to P&L A/c of the Appellant, as a business expenses. Rent-a-cab service - HELD THAT:- It is the case of the appellant that the said cab service is utilized for providing facilities to the appellant’s employees for travelling from office to client’s place for business purpose. The said service is not being used for the personal use of the employees. Alongwith the Memo of Appeal, the Appellants have filed details of 75-100 invoices to establish the nexus between the aforesaid input service with the output service - Rent-a-cab service has been excluded from the definition of input service by the 2011 amendment w.e.f. 1.4.2011 and prior to that it was within the definition of input service. The services of outdoor catering service as well as rent-a-cab service are in relation to the business activity undertaken by the Appellant and the Appellant is eligible for Cenvat Credit of the aforesaid input services - submission of the Revenue that input services do not have direct nexus to the business activity of the Appellant is not sustainable - Appeal allowed - decided in favor of appellant.
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