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Issues: Whether CENVAT credit was admissible on the disputed input services under Rule 2(l) of the CENVAT Credit Rules, 2004, and whether the department could adopt a contrary stand after accepting credit on substantially similar services for a subsequent period.
Analysis: The dispute turned on the scope of "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004. Services used directly or indirectly in or in relation to manufacture, and services falling within the inclusive part of the definition, were held to qualify unless excluded by the specific exclusion clauses. The record also showed that, for a later period involving the same assessee, credit on many of the same services had already been allowed and accepted in review, and the department was found not entitled to take an inconsistent stand on identical issues. However, the services of air travel agent, foreign exchange, health service, and outdoor catering were treated as falling within the exclusion relating to personal use or consumption.
Conclusion: CENVAT credit was allowed on the eligible input services and disallowed only for the four excluded services, resulting in partial relief to the assessee and partial confirmation of the demand.
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