2018 (8) TMI 703

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....late to the post-amendment period. The summary of the issues in dispute, as submitted by Shri. R. Rajaram, Ld. Consultant for the assessee-appellant, is reproduced below : Sl. No. Particulars ST/40525 ST/40524 ST/42107 ST/42108   Period of dispute → May-09 to Mar-10 Apr-10 to Mar-11 Apr-11 to Mar-12 Apr-12 to Mar-13   Input service denied         1. Travel Expenses 4,166/- 5,732 - - 2. Transport of Household goods 1,041/- - - - 3. Insurance 154,390/- 55,563 6,995 6....

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....arly, in the above paragraphs, accepted that the above service is eligible to avail CENVAT Credit which also stands fortified by the operative portion of his order at page 22 of the Order-in-Original wherein the demand has been confirmed by him for the recovery of CENVAT Credit availed on services other than the travel expenses. I, therefore, set aside the disallowance upheld by the Commissioner (Appeals) and allow the appeals on this issue. 5. With regard to the service at Sl. No. 2 in the above table, the Ld. Consultant submits that he is not pressing the above issue and requests that the same may be dismissed. Therefore, the grounds relating to this issue for both the years are dismissed. 6.1 On the issue at Sl. No. 3 - Insurance S....

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.... * C.C.E. Delhi-III Vs. M/s. Suzuki Motorcycle India Pvt. Ltd. (vice versa) - 2016 (9) T.M.I. 576 - CESTAT Chandigarh 8. Per contra, Ld. DR appearing for the Revenue relies on the Larger Bench ("LB" for short) decision of the Tribunal in the case of M/s. Wipro Ltd. vs. Commissioner of Central Excise, Bangalore-III in Interim Order No. 01/2018 and during the course of hearing, he drew my attention to paragraphs 7.1 and 7.2 of the decision of LB (supra) to contend that the exclusion clause interpreted by the Larger Bench though in the light of Outdoor Catering Services would equally hold good for other services as well for the period post 01.04.2011 amendment. 9.1 I have considered the rival contentions and have gone through the judg....

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.... count also. 10. With regard to the service at Sl. No. 4 i.e, rental service, the Ld. Consultant submitted that the appellant had furnished detailed working of both rent for building and rent for cafeteria, but however, the same was not considered by the authorities below. He further submits that for the period prior to 01.04.2011, the definition of input service was sufficient enough to cover any activity relating to business and with regard to the period after 01.04.2011, he relies on the interpretation of the following judgments : * M/s. Microsoft Global Services Centre (India) Pvt. Ltd. Vs. Commissioner of Central Excise, Customs and Service Tax, Bangalore-I - 2017 (12) T.M.I. 1496 - CESTAT Bangalore * Commissioner ....