Credit eligibility post-amendment: Gardening services deemed eligible; Rent-a-Cab & Outdoor Catering disallowed.

The Tribunal allowed credit for certain services pre-01.04.2011 based on the broader definition of 'input service.' Post-amendment, credit on Rent-a-Cab and Outdoor Catering Services was disallowed, while credit for Gardening Services to meet statutory obligations was deemed eligible. The appeal was partly allowed with consequential reliefs, highlighting the importance of statutory compliance and the impact of legislative amendments on credit eligibility.

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Issues:
1. Eligibility of input Service Tax credit on various services availed by the appellant.
2. Interpretation of the definition of 'input service' pre and post 01.04.2011.
3. Applicability of credit on Supply of Manpower for Outdoor Catering Services and Rent-a-Cab Services.
4. Consideration of statutory requirements for availing certain services.
5. Invocation of extended period of limitation for the demand raised.

Analysis:
1. The appellant, engaged in manufacturing industrial safety devices, availed input Service Tax credit on services like Supply of Manpower for Outdoor Catering Services and Rent-a-Cab Services. The Department disallowed the credit, leading to a dispute.
2. Pre-01.04.2011, the definition of 'input service' was broad, including 'activities relating to business.' Post-amendment, specific exclusions were introduced, affecting the eligibility of credit on certain services.
3. The appellant argued that for the period pre-01.04.2011, credit on services like Outdoor Catering and Rent-a-Cab was eligible as per the earlier definition. Post-amendment, they maintained that services availed to comply with statutory requirements should still be eligible for credit.
4. The Tribunal considered various precedents and statutory requirements, concluding that credit on services like Manpower for Gardening to maintain green belt was eligible post-amendment due to compliance needs.
5. The issue of limitation was addressed, noting that the extended period was invoked for the pre-amendment period, making it irrelevant for post-amendment considerations.

Conclusion:
The Tribunal allowed credit for certain services pre-01.04.2011 based on the broader definition of 'input service.' Post-amendment, credit on Rent-a-Cab and Outdoor Catering Services was disallowed, while credit for Gardening Services to meet statutory obligations was deemed eligible. The appeal was partly allowed with consequential reliefs, highlighting the importance of statutory compliance and the impact of legislative amendments on credit eligibility.

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