TMI Blog2016 (3) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... n 24x7 basis when the manpower work in odd times during the 24 hours it adversely affects the health of the employee which directly affects the performance of the services. So, in the BPO companies the health and fitness of the employees is very essential factor in order to run the function of a BPO company. Therefore, health and fitness services availed by the company for their employee is a necessity for providing the better quality of output service and included in the definition of input services. The transportation was used for the various activities of the appellant such as transportation of equipment like computers etc. and there is no evidence available as per show cause notice that transport service was used for transporting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 5 of Cenvat Credit Rules 2004 read with notification No. 5/2006-CX(NT) issued there under. On adjudication, the Commissioner disallowed the Cenvat Credit in respect of services namely Health Club and Fitness Center, Transport Goods by Road and Electricity Expenses on the ground that these services are not falling under the definition of input service and the same has no nexus with the export of service. The appellant aggrieved by the impugned order of Commissioner, filed this appeal for an amount of ₹ 3,75,513/-. 3. Shri Keval Shah Learned Chartered Accountant appearing on behalf of the appellant submits that in appellant's own case for the same period the Commissioner (Appeals) vide Order dt. 31.3.2011 allowed the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nses, he submits that these expenses is towards the services provided by the landlord for common area maintenance which includes repairs to facilities, maintenance of the premises, cleaning services, electricity and other related services. These expenses have been accounted for under the heads like repairs and maintenance, electricity expenses in the book of accounts. Therefore, these services are directly used for up keeping the premises which in turn used for providing output services. He also submits that as per the inclusion clause of the definition of input service, one of the service is activities relating to business . All the above services are undisputedly used by the appellant in relation to their business activities only therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds by Road were used for the individual employees in their personal use therefore the same was not used for providing output service. Hence, the lower authority has rightly denied the credit. Similarly, the electricity service is as general use and the same was not used for providing the output service. He submits that it is not correct to say that the adjudicating authority has allowed the benefit in the earlier proceedings. The authority in respect of health club and fitness center, the refund had rejected and the other two services i.e. transport of goods and electricity expenses were never a part of the refund proceedings and has been examined for the first time only in the present proceedings. He further submits that the transport of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard transport of goods as per the submission of appellant the transportation was used for the various activities of the appellant such as transportation of equipment like computers etc. Therefore, these services are input services even as per the inclusion clause of the definition of input service. As regard, the allegation that the transport service was used for transporting the household goods of employees. There is no evidence available as per show cause notice or as per the proceedings before the adjudicating authority and Commissioner (Appeals). I, therefore, do not agree with the contention of the Revenue. The Cenvat Credit in respect of electricity expense was denied only on the ground that this service was received by the landlord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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