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TMI Blog2018 (2) TMI 1772X X X X Extracts X X X X X X X X Extracts X X X X ..... shok Jindal: The appellants are in appeal against the impugned orders wherein Cenvat credit on the services viz. group insurance, outdoor catering service and club membership & travel agent service has been denied to the appellant on the premise that these services are not input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. 2. Heard the parties. Considering the fact that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the manufacturer or the provider of output service being importer of goods as the person liable for paying service tax for the said taxable services and the said imported goods are his inputs or capital goods; or (ii) any service used by a provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, in or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Travel Concession, when such services are used primarily for personal use or consumption of any employee;" Explanation.-For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. The substitution gives additional definition to input services for the services provided in non taxable territory to a person located in non taxable ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is entitled to avail Cenvat credit. 6. With regard to air travel agent service, I find that the said services has been availed by the officials of the appellant for the purchase sale of their goods with regard to their business. Without these services, the appellant cannot manufacture or sell their goods. In that circumstances, on this service, the appellant is entitled to avail Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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