TaxTMI 
TaxTMI 
TaxTMI 
2020 (9) TMI 260
X X X X Extracts X X X X
X X X X Extracts X X X X
....ause notices were issued to the Appellant alleging that the Appellant had availed Cenvat credit on illegible input services. Accordingly, the Show Cause Notices proposed recovery of inadmissible Cenvat credit of Rs. 1,97,549/- on Short term accommodation in hotels, Rs. 2,379/- on Rent-a-cab, Rs. 2,63,363/- on Outdoor catering/Cleaning service, totalling to Rs. 4,63,291/- along with interest. Penalties under Sections 77 and 78 of the Finance Act, 1994 were also sought to be imposed. 3. The Adjudicating Authority confirmed the demands proposed in the Notices along with interest and penalties. On appeal, the Commissioner (Appeals) allowed the availment of Cenvat credit on cleaning service and rejected the availment of Cenvat credit on Short t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d be unable to carry out the designated task in the desired manner. Therefore, the Appellant had no choice but to accommodate its crew in such circumstances and when the transportation facility for transporting the crew members was unavailable due to unforeseen circumstances. The said service extended to its personnel by the Appellant would not qualify as a service availed for personal consumption. Therefore, I am of the view that the said service is in relation to and in pursuance of the service being provided by the Appellant and therefore, Cenvat credit availed on the same is admissible. Rent-a-cab service: The Appellant submitted that they have registered themselves in mining services for charter hire of rig to ONGC. As an operational....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing conditions for such personnel. Therefore, the Appellant had availed the said service to prevent food from getting spoilt. I am of the view that access to proper food is the most basic requirement for any person to carry out a task. It is obvious that if the Appellant's personnel fall ill on account of stale/spoilt food, the operation being carried out by the Appellant would be adversely impacted and consequently, the output service being provided by the Appellant. The Commissioner (Appeals) ought to have appreciated the facts of the present case, wherein the personnel have been deployed on a rig and away from the coastal area. The said personnel do not have access to food other than what is available on the rig and therefore, it is appo....