TMI Blog2017 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... he company such as marketing, purchase etc, therefore travelling of the executive and staff is inevitable to run the business therefore service is related to travelling i.e. Air & Rail Travel Booking Services is necessary service for running the business hence in our view credit is admissible - credit allowed. CENVAT credit - Outdoor Catering Services - Held that: - Since outdoor Catering Service is mandatorily requirement for factory it is part and parcel of the overall manufacturing activity. Accordingly, the Cenvat credit is admissible - credit allowed. CENVAT credit - Authorized Service Station - Held that: - Authorized Service station services availed in respect of the vehicles used by the company for its operations. Company's fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion can be attributed, accordingly, no penalty should be imposed. As regard other service, He submits that all the services were used in or in relation to the manufacture of the final product or business activity of the appellant. In the appeal memo as well as in the synopsis given at the time of hearing, he described the use of service, accordingly all the services were used in or in relation to the manufacture of final product as well as for business activity. Ld. Commissioner disallowed the credit despite accepting that the service used by the appellant but it is of welfare activity. He further submits that all these services have been consistently held as admissible input service. He placed reliance on the following judgments: (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently no penalty would sustainable. We therefore set aside penalty attributed to GTA service. The reversal of Cenvat credit alongwith payment of interest is maintained. As regard other service, we find that as per appellant's submission, the nature of services and used there of are given as under: (a) Rent-a Cab Services: The Rent-a-Cab services availed by the appellant for its employees, many of whom are related to the manufacture activity and others are related to the business of the appellant as a manufacture of excisable goods. It is not sustainable, considering the definition of input service, prevalent during the relevant period, nor such credit can be denied on the ground that it was an optional facility, granted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is admissible. Tribunal decided this issue in the following judgments: (i) Coca Cola India Pvt. Ltd. Versus Commissioner of C. EX., Pune-III[2009 (242) E.L.T. 168 (Bom.)] (ii) Reliance Industries Ltd. Versus Commissioner of C. Ex. S.T., LTU, Mumbai[2016 (45) S.T.R. 383 (Tri. - Mumbai)] (c) Outdoor Catering Services: The canteen services are mandatorily provided considering the provisions of the Factories Act 1948 and being a welfare activity does not result in the concerned services ceasing to be an input service. Since outdoor Catering Service is mandatorily requirement for factory it is part and parcel of the overall manufacturing activity. Accordingly, the Cenvat credit is admissible. Appellant also gets s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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