TMI Blog2020 (9) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... any case, the Appellant could not afford to deploy people without the required police clearance certificate and Safety training. Therefore, the Appellant had no choice but to accommodate its personnel for the time impending the said approvals and permissions. The said service extended to its personnel by the Appellant would not qualify as a service availed for personal consumption - the said service is in relation to and in pursuance of the service being provided by the Appellant - Credit allowed. Rent-a-cab Service - HELD THAT:- As an operational requirement, they are required to send surveyors, naval officers for surveys and naval security clearance on their rigs. In this regard, they are required to hire vehicles for transporting su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apposite in the given circumstances for the Appellant to ensure that its personnel remain healthy - The Hon ble Rajasthan High Court in COMMISSIONER, CENTRAL EXCISE VERSUS M/S MANGLAM CEMENT LTD. [ 2017 (11) TMI 483 - RAJASTHAN HIGH COURT] , for a period post the amendment of the definition of input service (w.e.f. 01.04.2011) and has held that Outdoor Catering services are required to be carried out for the process of manufacture and delivery and hence eligible for credit - Credit allowed. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 85614 of 2019 - A/85685/2020 - Dated:- 28-7-2020 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) Shri Ajit Majumdar, Sr. Manager for the Appellant (s) Shri Nitin R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led Cenvat credit on Short term accommodation in hotels, Rent-a-cab and Outdoor catering services for the period from April 2016 to June 2017. Short term accommodation in hotels: 5. In respect of the said service, the Appellant submitted that the crew working at the offshore location, where mining activities are carried out, comprises of people from various geographical locations. The Appellant stated they required specialized personnel to handle the relevant equipment. The Appellant submitted that such personnel are required to obtain the necessary permissions and approvals from the service recipient before commencement of work. While such permissions and approvals are being processed, the Appellant states that they are require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service being provided by the Appellant and therefore, Cenvat credit availed on the same is admissible. Rent-a-cab service: 8. The Appellant submitted that they have registered themselves in mining services for charter hire of rig to ONGC. As an operational requirement, they are required to send surveyors, naval officers for surveys and naval security clearance on their rigs. In this regard, they are required to hire vehicles for transporting such officers. Further, the Appellant is also required to provide conveyance for inspection agencies for various inspections such as Fire safety, underwater inspection, tubular inspection, thickness gauging inspection, etc. Therefore, the Appellant has availed Cenvat credit on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the Appellant s personnel fall ill on account of stale/spoilt food, the operation being carried out by the Appellant would be adversely impacted and consequently, the output service being provided by the Appellant. The Commissioner (Appeals) ought to have appreciated the facts of the present case, wherein the personnel have been deployed on a rig and away from the coastal area. The said personnel do not have access to food other than what is available on the rig and therefore, it is apposite in the given circumstances for the Appellant to ensure that its personnel remain healthy. The Hon ble Rajasthan High Court in CCE Udaipur Vs. Mangalam Cement Ltd. [2018 (9) GSTL 17 (Raj.)] has, in Appeal No. 44/2015, for a period post the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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