2016 (2) TMI 979

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.... transfer policy was upheld as not an eligible input service. 2. The brief facts are that the appellant is engaged in the manufacture of Air Conditioner, Colour Television, Computer, Monitor, etc., and also engaged in providing service and is registered with the Central Excise Department and also regd., as taxable service provider, having about 42 branches across India. The appellant transfers its employees from one location to another according to business needs for smooth functioning of the business. In case of such shifting, the shifting expenses, which includes transportation of household goods of the employee to the new location are incurred by the appellant. The appellant availed the Cenvat credit on such input services as it ....

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....ervice has no nexus with the business of the appellant. It is observed that the shitting of employee is not an activity of the business of the appellant and as such the same is not an ineligible input. So far limitation is concerned, it was held that as the appellant have not specifically disclosed in the return that they have availed Cenvat credit on the said service, accordingly there is suppression on their part and extended period of limitation is applicable. Being aggrieved the appellant is in appeal before this Tribunal. 2. The learned Counsel for the appellant urges that vide amendment to Rule 2(L) of CCR with effect from 1-4-2011 clause (C) includes travel benefits extended to employees on vacation such as, leave or home tra....

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....acturing the final product. He further states that the definition of input and input service is distinct under the Cenvat credit rules. Input service is defined illustratively and not restrictively, illustratively and not exhaustively as comprising inter alia the enumerated services. A restriction has been incorporated on availment of Cenvat credit with effect from 1-4-2011 accordingly the learned counsel prays for allowing the appeal. 3. The learnedly AR for Revenue relies on the impugned orders. He further points out from the order in appeal that learned Commissioner have specifically held that the appellant have not declared the Cenvat credit availed for such service separately, accordingly extended period of limitation is applic....