2019 (10) TMI 690

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....ncy and in relation to the said service the appellant procures various input service including outdoor catering service and rent a cab service. They claimed Cenvat credit on the aforesaid input services but the same was rejected by the authorities below being inadmissible on the ground that it has no nexus with the output service of the Appellant. The period in dispute is April, 2007 to March, 2010 and the amount is Rs. 75,355/- under the head Outdoor Catering Service and Rs. 19,166/- under Rent-a-cab Service. 3. I have heard learned counsel for the appellant and learned Authorised Representative for the Revenue and perused the records of the case including the written note submitted by the learned counsel during the course of hearing. A....

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....ned order and prayed for dismissal of the Appeal. According to learned Authorised Representative it is not clear from the record as to who has travelled and for what purpose. It is also not clear whether it was in relation to the output service or not. 4. Rule 2(l) of the Cenvat Credit Rules, 2004 defines input service. This definition is couched in means and includes the expression. The definition ''input service' would mean, any service used by the provider of output service, or used by the manufacturer directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal, and would include various services specified in the said definition. In view of such broad definiti....