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TMI Blog2011 (8) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... The services in respect of which the CENVAT Credit has been denied are as follows: i) Outdoor Catering service, ii) Valuation of Immovable Property, iii) Consulting Engineer service, iv) Air Travel Agent services, v) Tour Operator service, vi) Business Exhibition service, vii) Repairing charges, viii) Photography service, ix) Service Tax paid for job work, x) Service Tax paid for Repair of Motor Car, xi) Service Tax paid on Authorized Service Station. 4. Ld. Commissioner (Appeals) has not discussed eligibility or otherwise in respect of each service separately. CENVAT Credit of Service Tax has been denied on the ground that the input service has not been used directly or indirectly in or in relation to manufacture of final prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, whereas the inclusive part of the definition of input service extends to services used prior to/during the course of/after the manufacture of the final products. The fact that the definition of "input service" is wider than the definition of 'input' would make no difference in applying the ratio laid down in the case of Maruti Suzuki Ltd. (supra) while interpreting the scope of "input service". Accordingly, in the light of the judgment of the Apex Court in the case of Maruti Suzuki Ltd. (supra), we hold that the services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules. 34. Therefore, the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs UoI 2010 (254) ELT 620 (P&H), in support of the view taken by her. However, I find that in that case, the issue was whether the item was input or not and input service was not the issue. Hon'ble High Court has clearly held that the input and input services are to be treated differently and that is why the decision of Hon'ble Supreme Court in the case of Maruti Suzuki, has not been followed by Hon'ble High Court. As of now, other than the decision of Hon'ble High Court in the case of Ultratech Cement Ltd., there is no other decision of Hon'ble Supreme Court and therefore, the Tribunal is bound by the decision of Hon'ble High Court in the case of Ultratech Cement Ltd. 8. Ld.Commissioner has also observed that the services in respect of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition to be beyond the rule making power. In view of the above, the decisions in the cases of Maruti Suzuki and Kbace Tech Pvt.Ltd are not applicable, to the facts of this case. 9. As regards Outdoor Catering service, issue is covered by the decision of Hon'ble High Court of Gujarat in the case of Ferromatik Milacron India Ltd. 2011 (21) STR 8 (Guj). In this case, Hon'ble High Court took a view that credit of Service Tax paid on outdoor catering service is admissible, taking note of the fact that provision of canteen service is a statutory requirement and indispensable for manufacture to run factory. In this case also, I find that the appellant had made a claim before the authorities that the canteen services were being provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture and therefore admissible. 10.3 As regards Air Travel services, it is squarely covered by the decision of Tribunal in the case of Dr.Reddys Lab Ltd. Vs. CCE Hyderabad 2010 (19) STR 71 (Tri-Bang). Since it is a Division Bench decision and covers very same service, I respectfully follow the decision and hold that CENVAT Credit is admissible. The very same decision covers the admissibility or otherwise of Service Tax paid on motor car repair charges and services rendered by authorised service station and therefore in respect of these two services, I am of the view that credit is admissible. 10.4 It was submitted that Tour Operator service was availed in respect of clients who came to the appellant for business. It was also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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