TMI Blog2017 (11) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, the cenvat benefit under the inclusion part of the definition is available to the appellant for consideration as input service on the disputed services. Even under the amended definition of input service w.e.f 01.03.2011, the appellant will also be eligible for cenvat credit benefit on the disputed service, on the ground that the said services are not falling under the excluded category as provided under clause (A), (B) and (C) of the definition of input service. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/50038/2014-CU [DB] - ST/A/57656/2017-CU[DB] - Dated:- 6-11-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. S. Sarkar, (CA) for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) and Beekay Engg. Casting Ltd. - 2009 (16) S.T.R 709 (Tri-Del. ) to support the stand that insurance charges should merit consideration as input service. iii. Taxi Charges: the appellant avails Rent-a-cab service for transportation of employees in relation to its business of providing Works Contracts services, Errection Commissioning Installation service and Maintenance Repair Services, which are specifically covered within the definition of Input service. Reliance has been placed in the case of J.K. Cements - 2012 (277) E.L.T 194 (Tri-Del.), Beekay Engg. Casting Ltd. - 2009 (16) S.T.R 709 (Tri-Del.), Hindustan Zinc Ltd. - 2009 (16) S.T.R 704 (Tri-Bang.) and Cable Corporation of India Ltd. - 2008 (12) S.T.R 598 (Tri-Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Rule 2(l) of the Cenvat Credit Rules, 2004 during the relevant period are extracted here in below: Upto 28.02.2011 Input services means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods; or (C) such as those provided in relation to 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 on vacation such as Leave or Home Travel Concession, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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