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TMI Blog2019 (10) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant procures various input service including outdoor catering service and rent a cab service. They claimed Cenvat credit on the aforesaid input services but the same was rejected by the authorities below being inadmissible on the ground that it has no nexus with the output service of the Appellant. The period in dispute is April, 2007 to March, 2010 and the amount is Rs. 75,355/- under the head Outdoor Catering Service and Rs. 19,166/- under Rent-a-cab Service. 3. I have heard 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeal. According to learned Authorised Representative it is not clear from the record as to who has travelled and for what purpose. It is also not clear whether it was in relation to the output service or not. 4. Rule 2(l) of the Cenvat Credit Rules, 2004 defines input service. This definition is couched in means and includes the expression. The definition ''input service' would mean, any service used by the provider of output service, or used by the manufacturer directly 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 author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the definition of input service. My attention has been drawn to the circular No.943/04/2011-CX dated 29.4.2011 by which a clarification is issued by the department providing that the credit on rent-a-cab service shall be available if its provision had been completed before 1.4.2011. There is no dispute that the services have been availed during the period prior to 1.4.2011. It is an expenditure in relation to business being incurred by the Appellant for its efficient 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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