TMI Blog2018 (9) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... not eligible after 01.04.2011. Appeal dismissed - decided against appellant. - Appeal Nos. E/42184 & 42185/2017 - Final Order No. 42007-42008/2018 - Dated:- 10-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. S. Vishnupriya, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of aerated water, packaged drinking water, fruit juice or pulp based drinks under the brand names Coca-Cola, Fanta, Thums Up, Sprite, etc. They were availing the credit of service tax paid on various input services. On verification of records, it was noticed that the appellants had availed Cenvat Credit on Outdoor Catering Services for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance Services, had held that whenever it is mandatory to comply with provisions regarding Pollution Control Norms, the services availed by the appellant for such mandatory compliance would be eligible for credit; that applying the same analogy, the credit availed on Outdoor Catering Services have to be allowed, since under the Factories Act, it is incumbent upon the appellant to provide canteen facilities to the employees. 2.3 She also referred to the High Court decision in the case of M/s. Wipro Ltd. (E/20420/2015 dt. 09.02.2018) and argued that the Larger Bench has not specifically analysed as to what is personal consumption and has merely gone by the exclusion clause, in Clause (C) of the definition of input services . 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes, - (A) Service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified - services insofar 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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