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2020 (9) TMI 260 - CESTAT MUMBAICENVAT Credit - input services - Short term hotel accommodation - rent-a-cab - outdoor catering - period from April 2015 to March 2016. Short term hotel accommodation - HELD THAT:- The crew is necessarily required to seek the required instructions from the Rig Manager, which is a pre-requisite for such crew before they assume their duties at the rig. In the absence of such instructions, the Appellant’s crew would be unable to carry out the designated task in the desired manner. Therefore, the Appellant had no choice but to accommodate its crew in such circumstances and when the transportation facility for transporting the crew members was unavailable due to unforeseen circumstances. The said service extended to its personnel by the Appellant would not qualify as a service availed for personal consumption - thus, the said service is in relation to and in pursuance of the service being provided by the Appellant and therefore, Cenvat credit availed on the same is admissible. Rent-a-cab service - HELD THAT:- Tribunal in M/S. MARVEL VINYLS LTD. VERSUS C.C.E. INDORE [2016 (11) TMI 1126 - CESTAT NEW DELHI], while considering the amended definition of input service has already decided the matter in favour of the assessee and held that the definition does not provide for total exclusion, but only restricts those cases where the vehicles do not qualify as capital goods - From the recipient’s point of view, motor vehicle can never be capital goods and would never be eligible for credit, if a narrow interpretation is given - Cenvat credit on ‘rent a cab’ is allowed. Outdoor catering service - HELD THAT:- Access to proper food is the most basic requirement for any person to carry out a task. It is obvious that if the Appellant’s personnel fall ill on account of stale/spoilt food, the operation being carried out by the Appellant would be adversely impacted and consequently, the output service being provided by the Appellant. The Commissioner (Appeals) ought to have appreciated the facts of the present case, wherein the personnel have been deployed on a rig and away from the coastal area. The said personnel do not have access to food other than what is available on the rig and therefore, it is apposite in the given circumstances for the Appellant to ensure that its personnel remain healthy - the service availed by the Appellant is in relation to the output service being provided by the Appellant and is therefore, admissible for Cenvat credit. Appeal allowed - decided in favor of appellant.
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