TMI Blog2023 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... h is not permitted to be treated as input service after 1.4.2011 in view of the amended provisions. Although it has been brought to my notice that for the earlier period i.e. 2012-13 the issue has been decided in favour of the appellant in an appeal filed by the appellant before some other Commissioner (Appeals), but it is not going to help the appellant in any manner in view of the aforesaid decision of the Hon ble High Court. In the matter of SOLAR INDUSTRIES INDIA LIMITED. VERSUS THE COMMISSIONER, CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, NAGPUR [ 2021 (12) TMI 1047 - BOMBAY HIGH COURT] , the facility of transportation provided by the appellant to its employees for reaching factory cannot be treated as input service in view of amended definition of Rule 2(l) and in particular Rule 2(l)(B) ibid which specifically excludes services provided by way of renting of motor vehicle, insofar as they relate to a motor vehicle which is not a capital goods, from the definition of input service and its merely a personal service to its employees. The impugned order is upheld and the appeal filed by the appellant is dismissed. - MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Kiran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant and learned Authorised Representative for the Revenue and perused the case records including the synopsis/written submissions placed on record alongwith the case laws. Learned counsel submits that a consistent view has been taken by the Tribunal holding that credit of service tax paid under rent a cab service for hiring the bus transport is admissible even after the amendment has been made in Rule 2(l) ibid and in support of his submissions learned counsel placed reliance on the following decisions:- (i) M/s. Marvel Vinyls Ltd. CCE, Indore; 2016-TIOL-3071-Cestat-Delhi, (ii) CST, Pune vs. Nihilent Technologies; 2017-TIOL-2696- CESTAT-Mum., (iii) Modern Petrofils Dty Dev. Vs. CCE, Vadodara; 2017-TIOL-3896-CESTAT-AHM., (iv) Technocraft Industries India Ltd. vs. CCE, Thane; 2018-TIOL-1738-CESTATMUM., (v) Kansai Nerolac Paints Ltd. vs. CST, Mumbai; 2017- TIOL-4494-CESTAT-Mum., (vi) CCE ST, Mangalore vs. Mangalore Refinery Petrochemicals Ltd.; 2016(42) STR 6 (Kar.), (vii) M/s. Taj Sats Air Catering Ltd. vs. CCGST, Mumbai East; 2020-TIOL-206-CESTAT-Mum. and (viii) CST, Chennai vs. M/s. Chennai Container Terminal Pvt. Ld.; 2018-TIOL-2411- CESTAT-Mad . All the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 2(1)(B) of Cenvat Credit Rules, 2004? 2. The facts in brief giving rise to this appeal are that it is the case of the appellant that it carries out manufacturing activities of explosives at Mouza Chakdoh and Bazargaon, Taluka and District Nagpur. The said factory where the manufacturing activity is carried out is at a distance of about 40 kms. from the City of Nagpur and the appellant with a view to provide facility to its employees hired a bus through one Hansa Travels to pick up its employees from a designated spot in Nagpur for dropping them at the factory situated at a distance of about 40 kms. Hansa Travels being service provider levied service tax in the category of service operator and the appellant after paying service tax has thereafter sought to avail Cenvat credit in that regard. The Adjudicating Authority issued eleven show cause notices to the appellant for the period from July, 2009 to December, 2015. These show cause notices were replied by the appellant after which the Adjudicating Authority permitted the appellant to avail Cenvat credit for the period from July, 2009 to March, 2011. From 1-4- 2011 definition of the term input service in Rule 2(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) wherein food and beverages were provided by the appellant therein to its employees by engaging the services of an outdoor caterer. This was sought to be treated as input service since there was a statutory duty on the appellant to establish a canteen for its employees. Considering the effect of definition of input service after 1-4-2011 it was found that establishment of such canteen was primarily for personal use or consumption of the employees and after such amendment no Cenvat credit could be availed. This view has been upheld by the Hon ble Supreme Court while dismissing the Special Leave Petition on 18-11-2021 preferred by the said appellant. The facts of the present case also indicate that the facility of transportation provided by the appellant to its employees was merely in the nature of service for personal use or consumption of its employees. 6. The decisions relied upon by the Learned Counsel for the appellant are clearly distinguishable. In M/s. Essar Oil Limited (supra) there was no dispute by the Department in that case that the services consumed by an assessee were related to various stages of its manufacturing and business activities. The same is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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