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2022 (3) TMI 506 - AT - Central ExciseCENVAT Credit - input services - Supply of Manpower for Outdoor Catering Services - Gardening Services - Rent-a-Cab Services for transportation of its employees and customers - period from August 2008 to October 2010 and from November 2010 to August 2011 - demand for the period prior to 01.04.2011 - time limitation - HELD THAT:- In various decisions of the Tribunal as well as several High Courts, it has been held that the said definition has a very wide ambit and it would include almost all services used for the activities of business. For this reason, the impugned services are eligible for credit for the period prior to 01.04.2011. The definition of input service was amended with effect from 01.04.2011 which has been reproduced in paragraph 5.1 above. The definition contains an exclusion clause wherein the credit availed on Rent-a-Cab Services as well as Outdoor Catering Services has been specifically excluded - in the present case, the appellant has not furnished any evidence to show that the vehicles are capital goods for the service provider - the appellant is not eligible for credit on Rent-a-Cab Services after 01.04.2011. Supply of Manpower for Outdoor Catering Services - period after 01.04.2011 - HELD THAT:- The Hon’ble Supreme Court in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [2021 (12) TMI 420 - SC ORDER] has held that the said credit is not eligible post 01.04.2011 - the credit availed on Supply of Manpower for Outdoor Catering Services for the period after 01.04.2011 has been rightly disallowed. Supply of Manpower for Gardening Services after 01.04.2011 - HELD THAT:- The service of gardening does not fall under any specific exclusion clause of the definition of ‘input service’. The appellant has availed the said services to comply with the requirements of the Pollution Control Board. For this reason, the credit availed on Manpower Supply for Gardening Services to maintain a garden / green belt within the factory premises is eligible for credit. Time Limitation - HELD THAT:- It is seen that the extended period has been invoked only for the period involved in the first Show Cause Notice. The said period being prior to 01.04.2011, the argument of the Learned Counsel for the appellant is irrelevant for consideration. Appeal allowed in part.
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