TMI Blog2016 (8) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption of employee. - Credit allowed. - Decided in favor of assessee. - E/22074/2014 - Final Order No. A/30576/2016 - Dated:- 30-6-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) Shri Karan Talwar, Advocate for the appellant. Shri Anish Gupta, Asst. Commissioner (AR) for the respondent. ORDER The appellants are manufactures of aerated waters containing / not containing added sugar, fruit pulp or fruit juice based drinks. They are availing CENVAT credit on inputs, capital goods and input services. During the period October 2012 to March 2013, they availed service tax credit of ₹ 1,81 ,612/- on outdoor catering services. The department was of the view that after 01/04/2011, these services are excluded in the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned AR Shri Anish Gupta reiterated the findings in the impugned order. He argued that 'outdoor catering services' are specifically mentioned in the exclusion part of the definition and that therefore these services do not qualify as input service. 4. I have heard both sides. 5. The definition of input service in Rule 2(l) of CENVAT Credit Rules, 2004 w.e.f. 01/04/2011 is reproduced as under:- RULE 2 (l) : Input Service means any service,- (i) used by a provider of output service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss centre, 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; 6. In Circular No.334/3/2011-TRU dt. 28/02/2011; the Board has discussed the highlights of the changes brought forth by Finance Bill, 2011. The amendment to the definition of input service is discussed and the specific portion regarding the exclusion portion clause (c) is as under:- 1.9. On the same lines, a service meant primarily for the personal use or consumption of employees will not constitute an input service. A list of specific services has also been given by way of example in the definition. Most of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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