2018 (2) TMI 1487

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....Ramesh Nair The issue involved is that whether the appellant are entitled for the CENVAT credit on common input services namely gardening, canteen, premises maintenance, housekeeping, fire protection etc. for all divisions situated in the premises at Kanjur Marg. A show-cause notice dated 13.02.2013 was issued to the appellant alleging that the Transformer Division of the appellant is not eligi....

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.... availed by other division. He placed reliance on the various judgments:- (i) Sri Rama Vilas Services - 2017 (3) GSTL 24 (Mad.) (ii) Rane TRW Steering - 2015 (39) STR 13 (Mad.) (iii) Suzuki Motorcycle - 2017 (47) STR 85 (T) (iv) Reliance Industries Ltd. - 2016 (45) STR 383 (T) (v) Hindustan Coca Cola - 2017 (49) STR 88 (T) (vi) Hindustan Coca Cola - 2017-TIOL-4021-Mum (vii) Ta....

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.... for personal consumption, therefore it is excluded from the inputs services. 4. On carefully considering the submissions made by both sides, I find that except outdoor catering services, all other services are used in or in relation to the running of the factory which is engaged for production of final product, therefore services received are admissible for inputs credit. However there is no d....

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.... therefore it needs to be re-quantified in accordance with the turnover of the appellant's unit vis-a-vis total turnover of all the units. For this purpose matter needs to be remanded. As regard the outdoor catering services, I find that the outdoor catering service is provided for the personal consumption of the employees. As per the exclusion clause in the definition of 'input service' the outdo....