2017 (4) TMI 846

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....No. & Date Period Service Tax amount sought to be recovered. 1. E/40511/2017 05.03.2015 February 2014 to January 2015 50,857 2. E/40512/2017 08.03.2016 -do- 65,809 These demands were confirmed by the Original Authority and, in appeal, upheld by the Commissioner (Appeals), vide the impugned order. 3. Aggrieved, appellants are before this forum. 4. Today when the matter came up for hearing Ld. Advocate Shri M. Karthikeyan placed reliance on the following case laws :- (1) Hon'ble Madras High Court decision reported in 2015-TIOL-1057-HC-MAD-CX (2) CCE Delhi Vs Maruti Suzuki India Ltd. 2015 (38) STR 503 (Tri.-Del.) (3) HCL Technologies Ltd. Vs CCE Noida 2015 (40) STR 369 (Tri.-Del) (4) Mukund Ltd. Vs CCE Belapur 2016 (42)....

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....lly do not agree with. No doubt, the first part of the definition of Rule 2 (l) of CCR w.e.f 1.4.2011 is an inclusive one and the types of services listed out therein are only examples of input services which would fall within the ambit of the said rule. However, even going by the fact that there could be many more services other those listed therein which could be eligible input service, such services have to necessarily pass the usage criteria test which is also found in the definition. Relent part of this is reproduced for ready reference : "RULE 2.- In these rules, unless the context otherwise requires, - ...... ....... ........ (l) "input service" means any service, - (i) used by a provider of output service for providing an ou....

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....ance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) such as those provided in relation to 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 on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; Explanation. - For the purpose of this clause, sales pr....