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2024 (3) TMI 75 - HC - Service TaxCenvat Credit - input service - Air Travel Agent Service - Catering Service - CHA Service (Export) - Courier Service - Event Management Service - Group Term Insurance Service - Hotel Service - Rent a Cab/Car Service - Repair and Maintenance Service (Car) - Tour and Travel Service - Construction Service - HELD THAT:- In COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT] it was held that service tax paid on the civil work and on lease rentals was admissible once the land which was taken on lease to construct the factory was being used by the manufacturer even indirectly by the manufacturer of the final products namely metal sheets and the benefit could not be denied - the findings of the Tribunal denying the said benefit had been set aside in the said case, which would be directly applicable to the present case, which was also for the period from 2007 to 2010. It was also noticed the amendment made in the year 2011 to Rule 2(l) of the 2004 Rules went on to show that services were excluded from the definition of ‘input service’ thereafter and if the services were not covered by the said rule, it would not have been necessary to introduce the amendment. Therefore, it was held that the setting up of a factory premises providing for output services would fall into the definition of ‘input service’ and the amendment was not retrospective and not applicable. In COMMISSIONER OF CENTRAL EXCISE DELHI-III VERSUS M/S MARUTI SUZUKI INDIA LTD. [2016 (11) TMI 237 - PUNJAB AND HARYANA HIGH COURT], the Division Bench granted the benefit under Mandap Keeping Service and Rent a Cab Service and while relying upon the judgment passed in M/S. COCA COLA INDIA PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] and definition of ‘input service’ as such was considered by holding that same should be ordinary allowed as long as a connection would be there between input stage goods and service and the interpretation of the revenue would be against the Cenvat credit scheme. Thus, no substantial question of law arises as contended by counsel for the appellant - The appeal stands dismissed, accordingly.
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