2016 (8) TMI 123

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..... Ravindran These appeals are directed against Orders-in-Appeal No. YDB/30-36/LTU/MUM/2012 dated 29.3.2012 & No. YDB/11-14/LTU/MUM/2012 dated 30.1.2012 passed by Commissioner of Central Excise (Appeals), Mumbai-II; Orders-in-Original No. 01-03/COMMR(KAP)/LTU-M/2010 dated 29.6.2010; No. 25-29/COMMR(BKS)/LTU-M/EX/2013 dated 10.5.2013, No. 02-10/COMMR(BKS)/LTU-M/EX/2013 dated 7.5.2013; No. 30-36/COMMR(BKS)/LTU-M/EX/2013 dated 13.5.2013; No. 19-24/COMMR(BKS)/LTU-M/EX/2013 dated 9.5.2013 & No. 11-18COMMR(BKS)/LTU-M/EX/2013 dated 8.5.2013 passed by the Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. The relevant facts that arise for consideration are that the appellant herein is a LTU and has availed CENVAT Credit of various i....

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....(g) Verizon Data Services India Pvt. Ltd. 2015 (39) STR 522 (h) Dell International Services India P. Ltd. 2010 (17) STR 540 (i) Castrol India Ltd. 2013 (30) STR 214 (j) Reliance Industries Ltd. Order No. A/225/14/CSTB/C-I dated 7.3.2014 (k) Toyota Kirloskar Motors 2011 (24) STR 645 (l) Finecare Biosystems 2009 (244) ELT 372 (m) Bharat Fritz Werner Ltd. 2011 (22) STR 429 (n) Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom) (o) Stanzen Toytetsu India P. Ltd. 2011 (23) STR 444 (Kar) (p) Federal Mogul Goetze (India) Ltd. 2015 (39) STR 735 (q) Cadmach Machinery Order No. A/1933-1934/WZB/AHD/ 2011 dated 14.10.2011 (r) Reliance Industries Ltd. Order No....

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....acture of final products of the appellant. It is his further submission that post 2.4.2011 the definition & input service has undergone a change, which exclude various input services which are used for personal consumption and employees consumption and such services which are excluded are, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees such as Leave or Home Travel Concession. He would submit that CENVAT Credit has been availed post 1.4.2011 on such services should be denied as they are for the personal consumption of the employees. He would rely upon the decision of the Tribunal in t....

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.... (n) Rent-a-Cab Operator s Service (o) Tour Operator s Service (p) Video Tape Production Service (q) Construction of residential complex (r) Renting of immovable property (s) Real Estate Agent (t) Ship Management (u) Dry Cleaning (v) Commercial & Industrial Construction (w) Management & Repair (x) Clearing and Forwarding (y) Courier Service (z) Cleaning Services (aa) Insurance of Tugs (ab) Management Consultant (ac) Telephone (ad) Business Exhibition (ae) Cargo Handling (af) Steamer Agent (ag) ATM Operations Recovery It can be seen from the above that all the said....

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....s Chemtech Ltd. 2008-TIOL-253-ITAT-HYD (g) Verizon Data Services India Pvt. Ltd. 2015 (39) STR 522 (h) Dell International Services India P. Ltd. 2010 (17) STR 540 (i) Castrol India Ltd. 2013 (30) STR 214 (j) Reliance Industries Ltd. Order No. A/225/14/CSTB/C-I dated 7.3.2014 (k) Toyota Kirloskar Motors 2011 (24) STR 645 (l) Finecare Biosystems 2009 (244) ELT 372 (m) Bharat Fritz Werner Ltd. 2011 (22) STR 429 (n) Ultratech Cement Ltd. 2010 (260) ELT 369 (Bom) (o) Stanzen Toytetsu India P. Ltd. 2011 (23) STR 444 (Kar) (p) Federal Mogul Goetze (India) Ltd. 2015 (39) STR 735 (q) Cadmach Machinery Order No. A/1933-1934/WZB/AHD/ 2011 dated 14.10.201....