2016 (2) TMI 316

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....services rendered by them and were availing benefit of CENVAT credit of service tax paid on the various input services as also on capital goods and inputs. Appellant availed the CENVAT credit of Central Excise duty paid on Furniture and Fittings during the period 2006-07, 2008-09 and also on the service tax paid by the canteen contractor. Revenue is of the view that they could not have availed CENVAT credit on Furniture and Fittings as they were not capital goods and on the "Outdoor Catering Services" it was not related to the services rendered by them which are taxable. Show cause notice was issued which was contested on merits as well on limitation; after due process of law, the adjudicating authority confirmed the demands raised on the i....

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....pital goods as per the definition in the rules, as they fall under different chapter and not those chapters which are treated as capital goods by the rules. He would submit that the ratio of judgment to the tribunal in the case of Bharti Airtel Ltd. - 2012-TIOL-209-CESTAT-Mum will apply which according to him is there has to be sufficient nexus between the inputs and input service, while in the case in hand is not forth coming and the appellant had not evidenced that the Furniture and Fittings which have used for providing services. He would submit that the said Furniture and Fittings would become non Excisable goods accordingly, the CENVAT credit is not applicable. 4.1. On the CENVAT credit availed on catering services, he reiterates th....

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....niture and Fittings are nothing but tables and chairs which were procured by appellant during the relevant period. It is a common knowledge that any insurance company is required to have chairs and tables to render services to their clients. In our considered view, the said tables and chairs are used for rendering services of general insurance, accordingly, the appeal filed by the appellant on this issue needs to be allowed and we do so. 6.3. The reliance placed by the learned departmental representative on the judgment of Bharti Airtel (supra) will not carry their case any further, as we find in that case the tribunal has recorded a clear findings that the appellant therein had not established that products were used for purpose of prov....