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2016 (8) TMI 35 - CESTAT HYDERABAD

2016 (8) TMI 35 - CESTAT HYDERABAD - TMI - Cenvat Credit - input service - out-door catering services - Held that:- In the instant case, as per Factories Act, 1948, the appellants are compelled to provide food facilities inside the factory. It is more importantly used by the appellant to comply with the mandatory requirement under Factories Act. If they do not comply with such provision of the Factories Act, the appellants will definitely not be able to engage in the production / manufacture of .....

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ontaining / 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 definition of 'input service' and that therefore credit is not admissible. A show-cause notice was issued proposing .....

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ment to the definition of input service w.e.f. 01/04/2011, as per the exclusion part of the definition, what is excluded is services in relation to out-door catering when such services are used primarily for personal use or consumption of any employee. It is submitted that catering services was provided by appellant within the factory premises to provide food to the employees and labourers as per statutory requirement imposed by Factories Act, 1948. It is their case that not providing facility o .....

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s' 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 rel .....

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rking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes services,- (A) specified in sub-clauses (p), (zn), (zz)(zzm), (zzq), (zzzh) and (zzzza) of clause (105) of Section 105 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structure or a part thereof; or (b) lay .....

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alth services, cosmetic and plastic surgery, membership of a club, health and fitness 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 .....

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