2018 (8) TMI 703

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....mmary 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 67,210 4. Rent 66,352/- 14,03,253 9,55,046     i) Rent for building - 12,64,741 9,23,870 -   ii) Rent for cafeteria 66,352/- 138,512 31,176 20,508   2.1 With regard to service at....

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....he 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 Service - it was submitted that the same related to the : a) Employees' Group Mediclaim and Personal Accident Policy, and b) Assets of the company, which include furniture, leasehold assets, office equipment, plant and machinery, computers, servers, electrical equipment, laptops, etc., against fire, burglary, p....

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....ing 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 judgments relied on by the parties. I am unable to accede to the contentions of the Ld. DR for the reason that it is only an interim order based on the facts of that particular case which do not possess any binding value. 9.2 On the other hand, I find that this very Bench of the Tribunal has, in its Final Order in the case of Fiem Industries Ltd. Vs. C.C.E. Che....

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....t 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 of Service Tax, Chennai Vs. M/s. Verizon Data Services (I) (P) Ltd. - 2014 (2) T.M.I. 1044 - CESTAT Chennai * C.C.E. Nagpur Vs. Ultratech Cement Ltd. - 2010 (10) T.M.I. 13 - Bombay High Court * C.C.E. Bangalore Vs. Stanzen Toyotetsu India (P) Ltd. - 2011 (4) T.M.I. 201 - Karnataka High Court 11. Per contra, Ld. DR submits that he is relying on the findings of the lower authorities. 12.....