2016 (9) TMI 289

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....at M/s.Sundaram Business Services Ltd., the appellant herein, is engaged in providing 'Business Support Service'. They availed cenvat credit on the following input services.    (1)  Insurance Charges[Premium paid on office cars]   (2)  Travel Expenses   (3)  Staff Welfare Expenses [food for shift employees]   (4)  Car Hire charges (for dropping employees  working late nights)   (5)  Electricity Charges (for rented premises)   (6)  Delegate Fee(for enhancing the skills of employees)   (7)  Training Expenses Fee (for enhancing the skills of employees) Since it appeared that the input service availed by the appellant did not qualify ....

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.... input services viz. Tour Operator used for transporting staff from residences to factory and back and also for catering services. She particularly referred to Hon'ble Madras High Court judgement in CCE Chennai-III Vs Visteon Powertrain Control Systems (P) Ltd. - 2016 (41) STR 168 (Mad.) holding that outdoor catering services provided in factory for employees of factory is an input service eligible for credit prior to 1.4.2011. She also relied CCE Nagpur Vs Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) which was followed by Hon'ble Madras High Court in the case of Visteon Powertrain Control Systems (supra) 3.2  She relied the Tribunal's decision in Mount Kellett Management (I) Pvt. Ltd. Vs CST Mumbai - 2015 (40) STR ....

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....ate connection to the output service.  As regards cenvat credit availed on Electricity Charges, he has not accepted the appellant's contention that the services were in respect of rented office buildings as they have not explained as to how electricity charges attract service tax and usage of electricity or related service used in rented 'office' building have no nexus with output service.  To deny credit on these three impugned service, he placed   issue on the judgement of the Supreme Court in the case of Maruti Suzuki Ltd. Vs CCE Delhi, Sundram Brake Linings & Others Vs CCE and Vandana Global Ltd. Vs CCE. The decision in the case of Maruti Suzuki Ltd. is no longer good law in view of Honble Supreme Court'....