2017 (10) TMI 1127

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....uring the period April, 2011 to March, 2013, stated by the appellant to be used by them in providing of output services. 2. The appellant was a registered assessee under the provisions of the Finance Act, 1994 and engaged in providing Broadcasting Agency Service, Advertising Agency Service, Event management, Business Auxiliary, Development and Supply of Content and Intellectual Property Services etc. In the course of their activity they also received and availed various input services and also take Cenvat Credit on the same. 3. The appellant was issued 8 periodical show cause notices tabulated hereunder for ease of reference, by which it was proposed denial of Cenvat Credit availed in respect of various services like Rent-a-cab servic....

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.... Commissioner was pleased to allow the Cenvat Credit up to 31.03.2011 and thereafter in view of amendment in the definition of input service as defined in Rule 2(l) of CCR, 2004 with effect from 01 April, 2011, the credit for subsequent period was disallowed whereas with respect to Outdoor catering the total credit as claimed for the period in question were disallowed. 5. Being aggrieved the appellant is before this Tribunal. The learned counsel for the appellant, Ms. Bhardwaj states that so far Rent-a-cab service is concerned, in view of the express denial of credit due to express exclusion from the definition of input service with effect from 01 April, 2011, they do not press this disallowance. However, as the issue relates to interpre....

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.... specifically used the words such as "used primarily for personal use or consumption of any employee", the same is to be given due effect to. This Tribunal also noted that with effect from 01.04.2011 another Clause (B) was also introduced by way of exclusion in Section 2(l) of CCR, 2004 without any such qualification of use of service for personal purpose or for a particular employee. This Tribunal also took notice that the Government while issuing the budget clarification and subsequent circular has clarified that what is not eligible is that service which is meant for personal use or consumption by any employee or the cost of which is included as part of salary of the employee at the cost to the company. Hence prays for allowing this grou....