TMI Blog2011 (1) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... d cash in transit is covered by the definition of input service - Decided in favour of assessee. As regards the service of customer care and attending to customers’ complaints - this service is squarely covered the term activities related to business.-Decided in favour of assessee. As regards employee welfare expenses - this credit has been taken on the basis of the invoice of M/s Chitra Pal Audio Private Ltd. and the invoice indicates supply of audio visual equipment. Invoice dees not indicate whether the invoice is for service or is for sale of the goods - Decided against the assessee. As regards, the service of outdoor catering - Bombay High Court in the case of The CCE, Nagpur v. Ultratech Cement Ltd. and Ors. (2010 -TMI - 78203 - B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received from M/s. Sanchay, a call centre, can be treated as input service. The service provider has paid the service tax on this service under heading - business auxiliary service . According to the department this service cannot be treated as input service and service tax credit denied is Rs. 1,11,935/-; (b) whether the service of mandap keeper availed by hiring of conference room of the hotels for training of the staff can be treated as input service. The Cenvat credit denied in respect of this service Rs. 290/-; (c) whether the service tax paid on supply of audio-video equipment for employee welfare purposes is eligible for Cenvat credit. The service tax credit denied in respect of this issue is Rs. 5,214/-. 1.3 In both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 168 (Bom.), that tea and snacks are served to the staff through an outdoor caterer so that staff does not waste time in going out for the same and thus, this service has to be treated as activity connected with the business of the appellant, that the ground in the impugned order for denying credit in respect of this service, that the invoices are not in the name of the appellant was not there in the show cause notice, that even this ground is not correct as the earlier name of the appellant company was M/s. Escotel Mobile Communication Ltd., the name in which the invoices have been issued by the service providers, that the customer care service on which the service provider had paid the service tax as business auxiliary service is an essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re do not even show the service tax and for this reason also no credit would be available. 3. I have carefully considered the submissions from both the sides and perused the records. 4. As regards the service of insurance for the valuables and the transit of cash from the collection centres to the bank, I am of the view that any prudent businessman will arrange the insurance for the same and hence this service has to be treated as activity relating to business and earlier the Tribunal in the case of Monnet Ispat Energy Ltd. v. CCE, Raipur (supra) and CCE, Raipur v. Raipur Rotocast Ltd. (supra) has also taken the same view holding that the service of insurance of machinery, capital goods and cash in transit is covered by the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, the conference room of the hotel has been used for conducting training courses for the staff and business development. There is no finding in the impugned order as to how this service cannot be treated as activity related to the business and hence the Commissioner (Appeals) s order denying this credit is not correct and the same is liable to be set aside. 8. As regards, the service of outdoor catering i.e. supply of tea and snacks for the staff in respect of which service tax denied is Rs. 4,163/-, while Bombay High Court in the case of The CCE, Nagpur v. Ultratech Cement Ltd. and Ors. (supra) has held that the service of outdoor caterer is integrally connected with the business of the manufacturing of final product, on go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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