TMI Blog2015 (8) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... efore I hold that appellant are entitled to claim Cenvat credit of ₹ 70,745/- on this count. Consequently entitled for refund claim under notification No. 5/2006. Both services, i.e. sewage treatment plant, garden, canteen assets, water purifier, repair of car used for business travel purpose, business premises and assets including workstations, office furniture, used for business purposes, are in the nature of services availed by the appellant in the course of their manufacture. Therefore, I hold that the appellant is entitled to avail input credit services as held by the Hon'ble High Court in the case of Ultratech Cement. Therefore I allow the input credit services of ₹ 4,78,842/-. Consequently, the appellant are entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account that the services on which the appellant is claiming refund are not input service as per Rule 2(1) of Cenvat Credit Rules, 2004, namely outdoor catering, maintenance and repair service, manpower recruitment services, ambulance service, non-mentioning of a address of service received by M/s. Reliance Communication Ltd. 3. Learned Counsel for the appellants submits that in the case of outdoor catering services, total amount denied is ₹ 1,54,257/- out of which the appellant has already reversed a sum of ₹ 83,512/- as they have recovered the said amount from the employees providing subsidized food to the employees and for the balance ₹ 70,745/- they are entitled as input service credit as held by GTC Industries Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel fairly conceded that input service credit on ambulance service and non-mentioning of input service, invoices were raised by Reliance Communications Ltd. 5. On the other hand, learned AR opposed the contention of the learned Counsel and submits that in the case of manpower recruitment service invoices does not give description of the service recipient and as per Rule 2(4A) of the Service Tax rules, 1994 when there is no proper description of the service recipient, Cenvat credit is not admissible. 6. He drew my attention to the agreement produced. The Agreement is for consulting engineering services and they are claiming the services of man power recruitment service. Therefore, they are not entitled to take Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and assets including workstations, office furniture, used for business purposes, are in the nature of services availed by the appellant in the course of their manufacture. Therefore, I hold that the appellant is entitled to avail input credit services as held by the Hon'ble High Court in the case of Ultratech Cement (supra). Therefore I allow the input credit services of ₹ 4,78,842/-. Consequently, the appellant are entitled for refund of the same. 11. For manpower recruitment services, I find that all the invoices produced were in the name of employees and number of working days. Therefore it works out that how much time they take and the service provider has paid service tax. Further I find that for the subsequent period lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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