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TMI Blog2018 (2) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent ORDER All these three appeals are directed against Orders-in-Appeal Nos:CD/36/Belapur/2015dated 02/01/2015; CD/840/Belapur/2015 dated 01/12/2015 and CD/842/Belapur/2015 dated 01/12/2015 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - II 2. Heard both the sides and perused the records. 3. On perusal of the records it transpires that the issue is regarding ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service under Rule 2(l) of CENVAT Credit Rules has undergone a change and as per definition of 'input service' to the said Rule 2(l) CENVAT credit is incorrectly availed. 5. Learned Counsel brings to the notice of the bench that similar issue had come up before the Division Bench of the Tribunal in the case of Reliance Industries Ltd. v. Commissioner of Service Tax [2016 (45) STR 38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04/2011 and submits that the said definition specifically excludes service tax credit available on outdoor catering service, 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 and that such services are used primarily for personal use or consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uarely in favour of the appellant herein as followed by the Tribunal in the case of Hindustan Coca Cola Beverages Ltd. Accordingly, CENVAT credit availed on canteen services, bus and car hire services for the period in question in all these appeals seems to be correct and the impugned orders are unsustainable. 9. Secondly, as regards the CENVAT credit availed on garden maintenance service, the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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