2017 (4) TMI 846

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wing details : S. No. Appeal No. SCN 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 Techno....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r bench of the Tribunal which either relate to the period prior to 1.4.2011 or contain interpretations which I respectfully 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, - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of a motor vehicle, in (B) so far as they relate to a motor vehicle which is not a capital goods; or service of general insurance (BA) business, servicing, repair and maintenance, 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 o....