TaxTMI 
TaxTMI 
2018 (11) TMI 155
X X X X Extracts X X X X
X X X X Extracts X X X X
....of multi-utility vehicle/passenger cars and parts there of falling under Chapter 87 of the First Schedule to Central Excise Tariff Act, 1985 and are availing CENVAT credit of duty paid on input service/inputs and capital goods used in or in relation to the manufacture of their final products under the provisions of the CENVAT Credit Rules (CCR), 2004. During the period from April 2013 to September 2013, the appellant had availed and utilized input service tax credit relating to outdoor catering service. In terms of Rule 2(1)(ii)(c) of CCR, 2004, the services provided in relation to outdoor catering have been excluded from the definition of input service if such services are used primarily for personal use or consumption of any employee. Dep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e other hand, the learned AR submitted that this issue involved in the present case has been settled by the Larger Bench of this Tribunal in the case of M/s. Wipro Ltd. vs. CCE reported in 2018-TIOL-3256-CESTAT-Bang.-LB. 6. After considering the submissions of both the parties, I find that in view of the conflicting decisions during the relevant time, it was finally settled by the Larger Bench in the case cited supra. As per the Larger Bench, the appellant is not entitled to CENVAT credit on outdoor catering services. It is pertinent to mention the findings of the Larger Bench, which is contained in para 7 of the said decision. "7. After considering the submissions of both the parties and perusal of the material on record, including v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; (B)Services 'provided by way of renting of a motor vehicle, insofar as they relate to a motor vehicle which is not a capital goods; or (BA) Service of general insurance business, servicing, repair and maintenance, insofar as they relate to a motor vehicle which is not a capital goods, except when used by (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sputes relates to post 2011. The period involved in the present appeals is admittedly after 2011 and the amendment to the provisions of Rule 2(1) defining the 'input service' came into effect from 1.4.2011 only. The definition of Input service' post amendment contains exclusion clause. The exclusion clause was effective from 1.4.2011 and clause (C) of the said exclusion specifically excludes the services provided in relation to "outdoor catering service". Admittedly, such services prior to 1.4.2011 have been held to be covered by the definition of' input service'. In fact, the need for exclusion would arise only when the services are otherwise covered by the definition. The legislature in its wisdom has excluded certain ....