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AET Laboratories Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-I

2015 (12) TMI 754 - CESTAT BANGALORE

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 to be covered by the definition of input services. In fact, the need for exc .....

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at 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 statutory records and as such there can be no mala fide or suppression or mis- .....

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f 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 High Courts have held that outdoor catering service and insurance service are .....

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arance 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 and training, computer networking, credit rating, share registry, security, bu .....

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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 capital goods, except when used by (a) a manufacturer of a motor vehicle in res .....

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nal 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 etc., when such services are used primarily for personal use or consumption of .....

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ervice 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 interpretation would amount to defeating the legislative intent. He accordingly prays f .....

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