TMI Blog2019 (10) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... t-a-cab service - HELD THAT:- It is the case of the appellant that the said cab service is utilized for providing facilities to the appellant s employees for travelling from office to client s place for business purpose. The said service is not being used for the personal use of the employees. Alongwith the Memo of Appeal, the Appellants have filed details of 75-100 invoices to establish the nexus between the aforesaid input service with the output service - Rent-a-cab service has been excluded from the definition of input service by the 2011 amendment w.e.f. 1.4.2011 and prior to that it was within the definition of input service. The services of outdoor catering service as well as rent-a-cab service are in relation to the business acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the records of the case including the written note submitted by the learned counsel during the course of hearing. According to learned counsel, the input servicers viz. outdoor catering service and rent-a-cab service are integral to the business operations of the appellant and are required by the appellant in order to provide its output service of advertising. The learned counsel submitted that the appellant has availed outdoor catering service for the clients who visit its office for business meetings during business hours. According to him, the appellant is in the business of advertising which is employee driven industry and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include various services specified in the said definition. In view of such broad definition, this is to be seen whether the authorities below are justified in rejecting the claim of Cenvat Credit raised by the Appellant. The definition of input service is very wide and it also includes various services used in relation to the business. The only condition precedent is that it should be the activity relating to business. The Appellant has enclosed the excel sheet alongwith Memo of Appeal giving details of Outdoor catering service alongwith the invoice numbers. I have gone through same and am of the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt running. Input Services are not only those services used directly or indirectly in the provision of output service, but it also includes services that relate to the business activities of the assessee. Therefore in my view the services of outdoor catering service as well as rent-a-cab service are in relation to the business activity undertaken by the Appellant and the Appellant is eligible for Cenvat Credit of the aforesaid input services. The submission of the Revenue that input services do not have direct nexus to the business activity of the Appellant is not sustainable. Accordingly the Appeal is allowed with consequential relief, if any. (Order pronounced in the open Court on 27.09.2019) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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