TMI Blog2017 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 8) TMI 50 - BOMBAY HIGH COURT]. CENVAT credit allowed - appeal allowed - decided in favor of appellant. - ST/21648/2014-SM, ST/21649/2014-SM, ST/21651/2014-SM, ST/21652/2014-SM, ST/21653/2014-SM - Final Order No. 20135-20139 / 2017 - Dated:- 24-1-2017 - Shri S. S. Garg, Judicial Member For the Appellant : Shri Anirud R. J. Nayak, Advocate For the Respondent : Shri Pakshi Rajan, AR ORDER Per S. S. Garg The appellants have filed 5 appeals against the common impugned order dated 17.2.2014 vide which the learned Commissioner (A) disposed of 5 appeals against the Orders-in-Original. Since the issue involved in all the appeals is identical, therefore, all the 5 appeals are being disposed of by this present common ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , membership charges, hotel expenses/hotel services/travel accommodation, entertainment service, life insurance charges, parking services, banquet hall charges, conduct services for the period from April 2006 to March 2011. The audit observed that these input services do not qualify for credit as envisaged under Rule 2(l) of CCR, 2004 and are not used for providing output services. On these allegations, a show-cause notice demanding illegally availed CENVAT credit along with interest and penalty was issued to the appellant and after following due process of law, the adjudicating authority confirmed the demand. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A), who partially allowed the appeals of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x. Genpact India vs. CST: 2016 (41) STR 999 (Tri.-Del.) 5. On the other hand, the learned AR reiterated the findings of the impugned order and submitted that these services have no connection with the output service rendered by the appellant and they are in the nature of personal benefits. 6. After considering he submissions of both the parties and perusal of the material and the decisions cited by the appellant in support of his submissions, I am of the view that all these services on which CENVAT credit has been denied fall in the definition of input service prior to its amendment on 1.4.2011. Further, I find in the case of Coca Cola India Pvt. Ltd. vs. CCE cited supra, the Hon ble High Court of Bombay in para 39 of the decision ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal. This would follow from the observation of the Supreme Court in Kerala State Co-operative Marketing Federation Ltd. and Ors. v. Commissioner of Income-tax - 1998 (5) SCC 48, which is as under : 7. We may notice that the provision is introduced with a view to encouraging and promoting growth of co-operative sector in the economic life of the country and in pursuance of the declared policy of the Government. The correct way of reading the different heads of exemption enumerated in the section would be to treat each as a separate and distinct head of exemption. Whenever a question arises as to whether any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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