TMI Blog2019 (5) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... der the undisputed fact that the Air Travel is received in respect to travel purposes for business, the same is held to be allowable under Rule 2 (l) of CCR. Rent-a-cab - HELD THAT:- The same is allowable as input service. Appeal allowed - decided in favor of appellant. - Excise Appeal No.51908 of 2018 (SM) - Final Order No.51323 of 2019 - Dated:- 29-5-2019 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Manish Saharan, Advocate for the appellant. Shri P.R. Gupta, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: The appellant is a manufacturer of motor vehicle engines, transportation parts, etc. vide different show cause notices relating to the period April, 2011 to March, 2016, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urance health service is concerned, it is further observed that disallowance was upheld by this Tribunal in 2016 (54) GST 159 . In the said decision, it is held that cenvat credit on catering service is not available. It is also observed that these aforementioned four services have been specifically excluded under the amended definition of input service w.e.f. 1.4.2008. 4. Being aggrieved, the appellant/assessee is in appeal before this Tribunal. 5. Ld. Counsel urges that that scope of input service under the amended Rule 2 (l) appears all the same, as was prior to 1.4.2008. Same is accepted of the Exclusion Clause. It provides for exclusion of Clause (A) Certain specified service insofar as they are used for construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n away welfare of workers under the Factory Act, from its fold, if insurance service is availed to overcome difficulties under Workmen Compensation Act, in case of hazard.It is held that input credit is available regarding insurance service availed for employees employed in the factory. Similarly it is also held in the case of Carboline (India) Pvt. Ltd. -2016 (44) STR 623. 7. As regards canteen services, ld. Counsel states that disallowance can be made only when the canteen service is for a particular employee. No disallowance can be made when such services are provided to the group of employees as a whole, under the amended definition. 8. As regards Air Travel service, ld. Counsel points out that such services are used by the pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit as capital goods. Further, it was urged that credit was denied on the ground that motor vehicles are not capital goods for the appellant/assessee. This Tribunal found flow in the interpretation of the appellate authority. Further, it was observed that it was rightly held that Exclusion Clause is only in respect of that motor vehicle, which is not a capital good. However, it has not extended the benefit to the assessee by observing that the same is not a capital good of the appellant /assessee. Further, it was observed that receiver of input service under rent-a-cab service can neither avail cenvat credit of duty paid on the motor vehicle and as such, motor vehicle can never be a capital goods to the receiver of such service. Motor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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