2016 (8) TMI 35

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring services. The department was of the view that after 01/04/2011, these services are excluded in the definition of 'input service' and that therefore credit is not admissible. A show-cause notice was issued proposing to disallow the credit availed on out-door catering services. After due process of law, the original authority confirmed the demand of Rs. 1,81,612/- along with interest and imposed penalty of Rs. 40,000/- under Rule 15(1) of CENVAT Credit Rules, 2004. The appellants filed appeal before the first appellate authority. The Commissioner(Appeals) upheld the same. The appellants are now before the Tribunal. 2.   The learned counsel for appellant Shri Karan Talwar Submitted that after the amendment to the defini....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the place of removal; but excludes s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the personal use or consumption of employees will not constitute an input service. A list of specific services has also been given by way of example in the definition. Most of these services constitute a part of the cost-to-company package of the employee and are provided either free of charge or on concessional basis to company employees. 7. The appellants contend that canteen/outdoor catering services is provided within the factory premises in compliance to the provisions of the Factories Act, 1948. It is also submitted that such services are not used primarily for personal use or consumption of employee. In P. Ramanathan Aiyar's Advanced Law Lexicon 3rd edition, the word primarily is defined as "that which is first in order, ra....