2017 (8) TMI 513

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....ords it is not clear that the construction service was provided in the same premises of the appellants. Being aggrieved by the Order-in-Appeal the appellants filed this appeal. 2. Shri Dilip Bhosle, Assistant Manager (Excise) submits that from the invoice it is clear that the construction/ repair and maintenance service were provided in the factory premises of the appellants. He further submits that this issue was not raised by the adjudicating authority, therefore the impugned order travelled beyond the scope of the impugned order. The construction/ repair and maintenance service falls under the category i.e. service for setting up of factory premises which is clearly under the category of input service. Therefore it is admissible input s....

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....icating authority has applied the amended definition of input service, which did not exist at the relevant time. Therefore in my view, the rejection of refund claim by the adjudicating authority on the ground that the construction service being in exclusion category is absolutely wrong. As regards the Commissioner (Appeals)'s finding for upholding the rejection on the refund related to the construction service, on the ground that no documentary evidence was produced to show that the service in question was used in the factory premises of the appellants. In this regard, firstly this issue was not raised by the adjudicating authority. Secondly, all the invoices clearly shows that the construction service was received by the appellants in ....

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.... Tech Cement Ltd. - 2010 (260) E.L.T. 369 (Bom.) = 2010 (20) S.T.R. 577 (Bom.) has held that any service which has a nexus with the business of the manufacturing activity undertaken by the appellant would be an eligible input service and in respect of outdoor catering service, the Hon'ble High Court held that the same is an eligible input service subject to the condition that the manufacturer does not recover any cost from their employees. In the instant case, as submitted by the appellant, they are not recovering any cost towards catering from their employees and therefore, they are rightly entitled for the same as input credit. Similarly, in the case of travels and tours the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu....