2016 (8) TMI 123 - CESTAT MUMBAI

CENVAT Credit availed on various input services - eligibility - Rule 2(l) of Cenvat Credit Rules, 2004 - nexus with manufacturing activity - input services related business activities undertaken by the appellants. - the appellants have been taking a consistent stand that in their case Outdoor Catering services, Club or Association service, Health and Fitness Services are three services on which CENVAT Credit from 1.4.2011 is sought to be denied relying upon the said amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, which is incorrect as these services are utilized for the business meetings held at various places including AGM.

Held that:- It is not the case of the Revenue that these services used for personal consumption of employees. In the absence of any such dispelling, it is to be held that these services on which CENVAT Credit have been availed are not for personal consumption of the employee but it was billed for service provided for business meetings. In our considered view, the judgment of the Tribunal in the case of J.P. Morgan Services (I) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai (2015 (11) TMI 101 - CESTAT MUMBAI), will cover the issue in favour of the appellant in respect of these three services for the period after 1.4.2011.

Credit allowed - Decided in favor of assessee.