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TMI Blog2016 (8) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... against Orders-in-Appeal No. YDB/30-36/LTU/MUM/2012 dated 29.3.2012 & No. YDB/11-14/LTU/MUM/2012 dated 30.1.2012 passed by Commissioner of Central Excise (Appeals), Mumbai-II; Orders-in-Original No. 01-03/COMMR(KAP)/LTU-M/2010 dated 29.6.2010; No. 25-29/COMMR(BKS)/LTU-M/EX/2013 dated 10.5.2013, No. 02-10/COMMR(BKS)/LTU-M/EX/2013 dated 7.5.2013; No. 30-36/COMMR(BKS)/LTU-M/EX/2013 dated 13.5.2013; No. 19-24/COMMR(BKS)/LTU-M/EX/2013 dated 9.5.2013 & No. 11-18COMMR(BKS)/LTU-M/EX/2013 dated 8.5.2013 passed by the Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. The relevant facts that arise for consideration are that the appellant herein is a LTU and has availed CENVAT Credit of various input services. The appellants are engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia P. Ltd. 2010 (17) STR 540 (i) Castrol India Ltd. 2013 (30) STR 214 (j) Reliance Industries Ltd. Order No. A/225/14/CSTB/C-I dated 7.3.2014 (k) Toyota Kirloskar Motors 2011 (24) STR 645 (l) Finecare Biosystems 2009 (244) ELT 372 (m) Bharat Fritz Werner Ltd. 2011 (22) STR 429 (n) Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom) (o) Stanzen Toytetsu India P. Ltd. 2011 (23) STR 444 (Kar) (p) Federal Mogul Goetze (India) Ltd. 2015 (39) STR 735 (q) Cadmach Machinery Order No. A/1933-1934/WZB/AHD/ 2011 dated 14.10.2011 (r) Reliance Industries Ltd. Order No. A/3412-3419/15/STB dated 26.8.2015 (s) Savita Oil Technologies Ltd. 2014-TIOL-114-CESTAT-MUM (t) Delta Energy Systems Ltd. 2013 (31) STR 684 (Tri-Del) (u) Reliance In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal consumption and employees consumption and such services which are excluded are, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees such as Leave or Home Travel Concession. He would submit that CENVAT Credit has been availed post 1.4.2011 on such services should be denied as they are for the personal consumption of the employees. He would rely upon the decision of the Tribunal in the case of J.K. Paper Mills 2014 (319) ELT 359, Telco Construction Equipment Co. Ltd. 2013 (32) STR 482 (Tri-Bang), Bajaj Motors Ltd. 2015 (39) STR 85 (Tri-Del), Applied Micro Circuits India Pvt. Ltd. 2016- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt & Repair (x) Clearing and Forwarding (y) Courier Service (z) Cleaning Services (aa) Insurance of Tugs (ab) Management Consultant (ac) Telephone (ad) Business Exhibition (ae) Cargo Handling (af) Steamer Agent (ag) ATM Operations Recovery It can be seen from the above that all the said services were utilized by the appellant during the course of activity of manufacturing. For example, Airport Operator s Services were in respect of examination of packing charges, Import Terminal Charges for import of various capital goods and spares thereof. Convention services for the charges aid for the business conference, seminar and meeting held by the appellant. Interior Decorator s services are for the services rendered by the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stanzen Toytetsu India P. Ltd. 2011 (23) STR 444 (Kar) (p) Federal Mogul Goetze (India) Ltd. 2015 (39) STR 735 (q) Cadmach Machinery Order No. A/1933-1934/WZB/AHD/ 2011 dated 14.10.2011 (r) Reliance Industries Ltd. Order No. A/3412-3419/15/STB dated 26.8.2015 (s) Savita Oil Technologies Ltd. 2014-TIOL-114-CESTAT-MUM (t) Delta Energy Systems Ltd. 2013 (31) STR 684 (Tri-Del) (u) Reliance Inds. Ltd. Order No. A/11576/2013 dated 1.11.2013 (v) Lupin Ltd. 2012 (28) STR 291 6.3 Now the question that arises is regarding services which were excluded by the amendment after 2.4.2011 to the definition of Rule 2(l) of the Cenvat Credit Rules, 2004. The said services are - outdoor catering, beauty treatment, health services, cosmetic and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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