TMI Blog2016 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore credit is admissible. As far as training to the employees of the company are concerned this is specifically included in the definition of input service as contained in Rule 2 (l) of CENVAT Credit Rules 2004. Therefore in view of the law the impugned order denying benefit of credit on these two services is not sustainable in law and therefore set aside the impugned order by allowing the appeal with consequential relief if any. - E/3276/2012 - Final Order No. 20337/2016 - Dated:- 16-5-2016 - Shri S.S. Garg, Judicial Member Mr Akbar Basha, C.A. For the Appellant Mr. N. Jagadish, A.R. For the Respondent ORDER This appeal is directed against order-in-appeal No. 242/2012-CE dated 27.08.2012 passed by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal. Learned counsel for the appellant submitted that both the authorities below have failed to appreciate the scope of the definition of input services. He further submitted that both the authorities have failed to appreciate that the services rendered by the Management Institute (Indian Institute of Management/CII Institute) to impart knowledge by conducting seminar and training to company staff is nothing but services falling under category of convention services and is specifically included in coaching and training which is mentioned in the definition of input services under Rule 2(l) of CENVAT Credit Rules 2004. He also submitted that the services rendered by rent-a-cab operator was used to operate in between Hos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input services or not. As far as rent-a -cab service is concerned, it has been held by the Hon ble High Court of Karnataka in the case cited above that rent-a-cab service is an input service and therefore credit is admissible. As far as training to the employees of the company are concerned this is specifically included in the definition of input service as contained in Rule 2 (l) of CENVAT Credit Rules 2004. Therefore in view of the law cited above, I am of the considered opinion that the impugned order denying benefit of credit on these two services is not sustainable in law and therefore I set aside the impugned order by allowing the appeal with consequential relief if any. (Order pronounced in open court on 16/05/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
