TMI Blog2016 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. - APPEAL No.ST/86074 & 86075/15-Mum - Final Order Nos. A/85105-85106/2016-WZB/SMB - Dated:- 1-1-2016 - Mr. M.V. Ravindran, J. For The Appellant : Shri Sushant L. Yardi, C.A. For The Respondent : Shri S.L. Kaushik, Assistant Commissioner (AR), ORDER 1. These two appeals are directed against order-in-Appeal No. PUN-SVTAX-OOO-APP-0015-0016-14-15, dated 03-02-2015. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of Cenvat Credit to appellants in respect of the service tax liability discharged on outdoor catering services, life insurance and premium. Both the lower authorities have rejected the contention on the ground that after amendment to definition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under. (1) input service means any service, (i) used by a provider of output service for providing an output service. or (ii) .. And includes Services But excludes services :- (A) . (B) . (c) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness center, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession when such services are used primarily for personal use or consumption of any employee. It can be seen from the above reproduced definition that there is specific exclusion in respect of outdoor catering servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tdoor caterer for its annual conference of dealers/Shareholders meet/etc. Then the service tax paid on the said input services (of outdoor caterer's service) would be eligible for CENVAT credit as the said services were not provided primarily for personal use or consumption of the employees in the present case as per the facts on record the outdoor caterer's service and life insurance service were clearly received for Rule 2(l) of the CCR as quoted above is squarely applicable and the refund of the Cenvat credit has been correctly disallowed. Regarding life insurance I am of the clear view that it is essentially for the personal use of the employee and its benefit goes to the employee or his family. This service has no co-relation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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