TMI Blog2018 (3) TMI 1276X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed on Rent-a-Cab Service is not admissible. Outdoor Catering Service - Held that: - the issue is covered by the judgement of this Tribunal in Reliance Industries Ltd case [2016 (8) TMI 123 - CESTAT MUMBAI], where it was held that 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, and credit is allowed - credit is admissible on the service tax paid on Outdoor Catering Service (Canteen Service) for providing it to the employees in their factory premises. Appeal allowed in part. - Appeal No. E/12188/2016 - ORDER No. A/14017 / 2017 - Dated:- 19-12-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible even after 01.04.2011, the same in view of the judgement of this Tribunal in the case of Reliance Industries Ltd vs. Commissioner of Central Excise Service Tax, LTU, Mumbai 2016(45).STR.383 (Tri-Mumbai). 5. Ld. Authorised Representative for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. Heard both sides and perused the records. As far as the credit of service tax paid on Rent-a-Cab Service used by the appellant in bringing the employees to the factory of the appellant for the period after 01.04.2011 the same cannot be held as an input service and allowed to credit in view of the specific exclusion containing the definition of amended input service which reads as follows:- (l) input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n so far as they relate to a motor vehicle which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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