TMI Blog2016 (8) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... for the business meetings held at various places including AGM. Held that:- It is not the case of the Revenue that these services used for personal consumption of employees. In the absence of any such dispelling, it is to be held that these services on which CENVAT Credit have been availed are not for personal consumption of the employee but it was billed for service provided for business meetings. In our considered view, the judgment of the Tribunal in the case of J.P. Morgan Services (I) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai (2015 (11) TMI 101 - CESTAT MUMBAI), will cover the issue in favour of the appellant in respect of these three services for the period after 1.4.2011. Credit allowed - Decided in favor of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced that the CENVAT Credit availed on various input services are not eligible as per the provisions of Rule 2(l) of Cenvat Credit Rules, 2004. Coming to such a conclusion, show-cause notices were issued, which were adjudicated upon. The appellants contested the issue on merit as well as on limitation. The adjudicating authority after following the due process of law held against the appellant and confirmed the demands raised with interest and also imposed penalties. 3. Heard both sides and perused the records. 4. Learned Counsel brings to our notice the various input services on which CENVAT Credit was availed. He would submit that on the services on which CENVAT Credit was availed were in relation to the activity of manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded the cost of the services in the final product manufactured by them which entitled them to avail the CENVAT Credit of Service Tax paid on these services. He would submit that in their own case as reported in 2015 (35) STR 217 and Final Order No. A/3412-3419/15/STB dated 15.10.2015, this Bench has held that when the cost of the services is included in the final product manufactured by the assessee, CENVAT Credit cannot be allowed, relying upon the decision of Hon'ble High Court of Bombay in the case of Hindustan Coca Cola. He would urge that the appeals may be allowed. 5. Learned DR, on the other hand, would submit that the definition of input services under Rule 2(l) has undergone a change, which needs to be considered. He would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition put forth by him. 6. We have considered the submissions made by both sides and perused the records. 6.1 The issue involved in these appeals is the eligibility to avail the CENVAT Credit on various input services which were utilized by the appellants during the course of his business of manufacturing of final products on which undisputedly Central Excise duty is paid. There is no dispute that the appellant is eligible to avail CENVAT Credit. The dispute is relating to whether these services are used in or in relation to the manufacturing of final products. The services which are in dispute are: - (a) Air Travel Agent and Rail Travel Agents (b) Airport/Civil Enclave/Airport Operator s Service (c) Authorized Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial commercial decoration of offices, factory, administrative offices for which their business activities are taken. Pandal and Shamiana Services are availed for conducting business meeting of the appellants like AGM etc. Video Tape Production services have been acquired for AGM. It is his submission that holding of AGM etc. are statutory requirement under the Companies Act, quite rightly so. 6.2 On deeper perusal of the rule, we find that on the services on which input service credit were availed were in relation to the business activities undertaken by the appellants. Accordingly, we hold that Service Tax paid on these services are eligible to be availed of CENVAT Credit as per the following judgments: - (a) John Deree India Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reatment, 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. The amendment indicates when such services are used purely for personal use for consumption of any employee, the CENVAT Credit cannot be allowed. On perusal of the records, we find that the appellants have been taking a consistent stand that in their case Outdoor Catering services, Club or Association service, Health and Fitness Services are three services on which CENVAT Credit from 1.4.2011 is sought to be denied relying upon the said amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, which is incorrect as these se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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