TMI Blog2018 (7) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... se is provided in the statute is with reference to the specific definition clause only. Something which may be covered has got to be excluded by way of exclusion. In view of the exclusion clause the arguments with regard to the coverage, the services under the definition clause first part would not be correct - While deciding the matter the bench did not make any distinction between the services covered under clauses (B) and (C). Such interpretation which has been done ignoring the specific provisions in law cannot be but per incurium and hence cannot be binding precedence. Accordingly, the submissions made cannot be a reason for allowing the credit in respect of rent-a-cab service in the present case. Penalty - Held that:- The adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself allowed the credit in respect of the said services. He argued that since these services have been provided for the purposes of transporting the employees for the purpose of smooth operation of manufacturing facility. The expenses incurred on these are part of business expenses and hence credit on service tax paid in respect of these services should be allowed irrespective of amendment made in 2011. He also placed reliance on the decision of this Tribunal in the case of Reliance Industries Ltd. v. Commissioner of Central Excise S.T., LTU, Mumbai - 2016 (46) STR 383. 4. Learned Authorised Representative while arguing, placed reliance on the amendments made in Cenvat Credit Rules, 2004 whereby the definition of input service was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Chandigarh Administration vs. Jageet Singh, - 1995 SCC (1) 745 that such order of authorities cannot be a precedence for allowing the unintended benefit. (Refer para 8 of Apex Court order). 6.1 With effect from 01.04.2011, Cenvat Credit Rules, 2004, have been amended to provide for specific exclusion in respect of rent-a-cab service from the definition of input service. The exclusion clause has got three limbs categorized as (A), (B) and (C). The phrase specifically for personal consumption appearing in (C) is not linked to clause (A) and (B). In the present case the services sought to be denied are part of limb (B). 6.2 With reference to other part of arguments that these are part of business expansion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which Cenvat credit from 1-4-2011 is sought to be denied relying upon the said amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, which is incorrect as these services are utilized for the business meetings held at various places including AGM. 8. The close analysis of Para 6.3 shows that the bench has been moved by the fact that on the amendments indicates when such services are used primarily for consumption of its employees, CENVAT credit cannot be allowed. The above reference could be held good only with reference to the services mentioned in clause (C) and not those mentioned Clause (A) (B). While deciding the matter the bench did not make any distinction between the services covered under clauses (B) and (C). Such inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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