Successful Cenvat credit appeals for various services including consultancy and photography. Denial upheld for specific services.

The appellant was successful in obtaining Cenvat credit for outdoor catering services after reversing the service tax amount paid for subsidized food. Input service credit for consultancy services was allowed based on a precedent. However, credit for life insurance and recruitment services was denied as the appellant voluntarily reversed the credit. The denial of Cenvat credit for tour and travel services was upheld, while credit for car repair services before April 1, 2011, was permitted due to lack of evidence of personal use. The appellant was also granted Cenvat credit for photography services used for business purposes, following a precedent set by the High Court.

---

---

Issues:
- Denial of input service credit on various services including outdoor catering, consultancy engineering, life insurance, recruitment, tour and travel, car repair, and photography services.

Analysis:

Outdoor Catering Service:
The appellant was denied Cenvat credit for outdoor catering services. The appellant had paid a certain amount for subsidized food to employees, which included service tax. The appellant reversed the service tax amount along with interest. Therefore, the balance amount of input service credit was deemed available to the appellant.

Consultancy Services:
Regarding consultancy services, the appellant utilized them for auditing and legal services. The appellant was held entitled to avail input service credit on consultancy services based on a precedent set by the Hon'ble High Court of Bombay in the case of Ultratech Cement.

Life Insurance Services:
Cenvat credit for life insurance services was denied to the appellant. The appellant voluntarily reversed the Cenvat credit along with interest and did not contest the denial. Consequently, the Cenvat credit on life insurance services remained denied.

Recruitment Services:
The denial of Cenvat credit for recruitment services was not disputed by the appellant. Therefore, the denial was upheld, and the appellant reversed the credit along with interest.

Tour and Travel Service:
Similarly, the denial of Cenvat credit for tour and travel services was not contested by the appellant. The denial was maintained, and the appellant paid the amount along with interest.

Car Repair Service:
For car repair services, the appellant reversed the Cenvat credit for a specific period but claimed entitlement to credit for the period before 1st April 2011. The Revenue alleged personal use of cars by higher officials but failed to provide evidence. Consequently, the appellant was allowed to take Cenvat credit on car services before 1st April 2011.

Photography Service:
The denial of Cenvat credit for photography services was challenged by the appellant, who argued that the services were utilized during seminars for business purposes. The appellant's contention was supported by a precedent set by the Hon'ble High Court of Bombay in the Ultratech Cement case. Therefore, the appellant was deemed entitled to take Cenvat credit on photography services.

In conclusion, the issues regarding the denial of Cenvat credit for various services were individually addressed and decided upon. The appeal was disposed of based on the analysis and decisions made for each service.

---