TMI Blog2015 (10) TMI 2463X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of the Factories Act, 1948. The ground stated in the impugned order for disallowing the credit is that even though canteen facility is provided under the Factories Act, to the workers under statutory obligation, it does not have nexus either directly or indirectly to manufacture of final product. Prior to the amendment of input service with effect from 1.4.2011 the definition of input service was very wide so as to include all activities that would come under the activities of business of manufacture. Annexure B shows that all invoices except 2 pertain to the period prior to 1.4.2011. These two invoices are dated 18.4.2011 and 18.5.2011. In a number of judgements, the CESTAT has held that guest house maintenance service and outdoor ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummarized as under: The appellants have canteen inside their factory where the workers and employees are serviced food by an outside caterer. This facility is provided because there are no proper facility outside in or around the factory. Thus in the absence of this arrangement, the workers will be required to go out of the factory in search of cooked food which will result in waste of productive time. That these services are essential and directly used in or in relation to the manufacture of final products. It is submitted that though in the definition of input service with effect from 1.4.2011, services provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of club, health ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the jugements rendered in CCE, Nagpur vs. Ultratech Cement Ltd.-2010 (20) STR 577 (Bom), CCE, Ahmedabad vs. Ferromatric Millacron India Ltd.-2011 (21) STR 8 (Guj.), CCE, Meerut-II vs. Hindustan Coca Cola Beverages Pvt.Ltd.-2011 (274) ELT 196 (Tri.-Del.), NTF India Pvt.Ltd. vs.CCE, Delhi-III-2013 (30) STR 575 (Tri.-Del.), CCE, Bangalore vs. Stanzen Toyotetsu India (P) Ltd.-2011 (23) STR 444 (Kar) and the assessees own case Hindustan Coca Cola Beverages Pvt.Ltd. vs. CCE, Nashik-2014-TIOL-2460-CESTAT-MUM. 4. Against this, learned DR defended the impugned order and submitted that amended definition of inputs services which came into force with effect from 1.4.2011 expressly excluded outdoor catering service from the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the manufacturer directly or indirectly in or in relation to the manufacture of final products or used in relation to activities relating to business. If any one of these two tests is satisfied, then such a service falls within the definition of input service and the manufacturer is eligible to avail Cenvat credit of the service tax paid on such service. The view taken by the Honble High Court of Bombay in CCE, Nagpur vs. Ultratech Cement Ltd. (supra ) is as follows:- As rightly contended by Shri Shridharan, learned Counsel for the respondent-assessee, in the present case, the assessee carrying on the business of manufacturing cement by employing more than 250 workers is mandatorily required under the provisions of the Fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE, Nashik,2014-TIOL-2460-CESTAT-MUM, the CESTAT has rendered judgement in favour of the assessee wherein the period involved was also post 1.4.2011. The Tribunal observed as below: I find considerable force in the submissions made by the Ld.Counsel for the Appellant, that what is excluded is only the services primarily for personal use or consumption of any employee under clause (C) of Rule 2(1) of the definition of input service. When the Government has specifically used the words such as used primarily for personal use or consumption of any employee, the same has to be given due effect to. In the present case the outdoor catering service is used in relation to business activities of the appellant and the service is used by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In Appeal NO.E/52966/2014, the appellant have challenged disallowance of credit for guest house maintenance service and outdoor catering in guest house. The period of dispute is from January, 2008 to December, 2011. Prior to the amendment of input service with effect from 1.4.2011 the definition of input service was very wide so as to include all activities that would come under the activities of business of manufacture. Annexure B shows that all invoices except 2 pertain to the period prior to 1.4.2011. These two invoices are dated 18.4.2011 and 18.5.2011. In a number of judgements, the CESTAT has held that guest house maintenance service and outdoor catering service in the guest house are eligible for credit. In L oreal India Pvt.L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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