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2015 (12) TMI 754 - CESTAT BANGALORE

2015 (12) TMI 754 - CESTAT BANGALORE - 2016 (42) S.T.R. 720 (Tri. - Bang.) - Availment of CENVAT credit of service tax - scope of eligible input services - Rule 2(l) - outdoor catering service and insurance service - Held that:- The exclusion clause was effective w.e.f. 01/04/2011 and Clause (C) of the said exclusion specifically excludes the services provided in relation to outdoor catering and health insurance or life insurance etc. Admittedly such services, prior to 01/04/2011, have been held .....

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's business and thus would be covered by the definition, would amount to defeat the legislative intent. - It is well settled that the legislative intent cannot be defeated by adopting an interpretation which is clearly against such intent. As such, I find no justifiable reason to allow the credit in respect of the two disputed services and I uphold the confirmation of denial of CENVAT credit and demand of interest thereon. - appellants have taken the credit by reflecting the same in their s .....

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Per : ARCHANA WADHWA The dispute in the present appeal relates to availment of CENVAT credit of service tax paid on outdoor catering service and insurance service availed in respect of the insurance policy taken for the workers. The lower authorities have denied the CENVAT credit to the extent of ₹ 2,21,776/- and has also confirmed interest and imposed penalty. 2. It is seen that the period covered in the present appeal is from March 2011 to January 2012. Undisputedly decision of various H .....

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or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching a .....

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works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) Service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a ca .....

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ve or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; 3. As is seen in terms of the said amended Rule, the definition of input service does not cover outdoor catering and life insurance etc. inasmuch as there is a specific exclusion to the same. The contention of the learned advocate appearing for the appellant is that sub-para (C) of the exclusion clause excludes the services provided in relation to outdoor catering and insurance et .....

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te failed to give any such circumstances in which case the outdoor catering service provided by a manufacturer would not be for personal use or consumption of any employee. 4. Learned AR appearing for the Revenue submits that after the amendment w.e.f. 01/04/2011, outdoor catering service as also the insurance service, along with some other services stand specifically excluded. Admittedly, these services are meant for personal use or consumption of an employee and to give it any other interpreta .....

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