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of <h1>CENVAT credit for insurance, outdoor catering, health & fitness, housekeeping and event management services pre-April 2011 allowed; denial quashed</h1> Dominant issue: Whether CENVAT credit is admissible for insurance, outdoor catering, health and fitness, housekeeping and event management services for ... Irregular Cenvat Credit - Insurance Services - Outdoor Catering services - Health and Fitness services - House Keeping and Event Management Services - period October, 2008 to March, 2011 - HELD THAT:- The issue involved is denial of Cenvat Credit in respect of certain services for the period prior to April, 2011. It is found that in respect of the same appellant, for the earlier period, the same issue has travelled up to Tribunal, wherein the Tribunal, in SATYAM COMPUTER SERVICES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, HYDERABAD- II [2022 (9) TMI 1578 - CESTAT HYDERABAD], allowed the appeals filed by the appellant. It is also noted that the subject issue has also been examined and decided by the Coordinate Benches in the various cases, as relied upon by the appellant in support that these services were eligible input services for the purpose of taking credit for the period prior to April, 2011. The impugned order cannot sustain and is accordingly, set aside - Appeal allowed. Issues: Whether Cenvat credit is admissible in respect of Insurance Services, Outdoor Catering, Health and Fitness, Housekeeping and Event Management services for the period prior to April 2011.Analysis: The appeal challenges denial of Cenvat credit for specified services for periods before April 2011. The Tribunal examined earlier adjudications in which similar denials were set aside on appeal and noted multiple coordinate-bench and Tribunal decisions holding that such services qualify as eligible input services for the relevant period. The Tribunal applied those precedents to the present periodical demand and concluded that the same legal characterisation and entitlement to credit that prevailed in the earlier Tribunal orders govern the present appeal.Conclusion: The denial of Cenvat credit in respect of the specified services for the period prior to April 2011 is set aside and the appeal is allowed in favour of the assessee.
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