2021 (7) TMI 156

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....e were availing CENVAT Credit of the Excise Duties paid on inputs, capital goods and Service Tax payment of Excise Duties on the final products in terms of the CENVAT Credit Rules, 2004. During the course of verification of CENVAT input service documents, it was noticed that the assessee had availed CENVAT Credit of Rs. 14,72,860/- of the Service Tax paid on Outdoor Catering charges on invoices issued by M/s. Sodexo Food Solutions India P. Ltd. and Rs. 1,36,542/- on Landscape Services provided by M/s. Sodexo Facilities Management Service India Pvt. Ltd. for the period from June 2016 to June 2017, which according to the Revenue were ineligible. 3. A Show Cause Notice dated 11.06.2018 was issued to the assessee proposing to disallow and de....

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....reported in 2018 (10) G.S.T.L. 172 (Mad.) is relied upon. 6. Per contra, Learned Departmental Representative would submit that in so far as services received in relation to Outdoor Catering charges are concerned, the Adjudicating Authority has rejected the same as being personal in nature i.e., the same was catered only for specific individuals (such as VIP Lunches, Dinner and Hi Tea Canteen). He therefore requests for sustenance of the disallowance. 7. Per contra, Learned Advocate for the appellant would submit that no such service to any specific person was involved, but the same relates to the services catered to all the employees and in any case, he would submit that he has no objection for verification by the Adjudicating Authori....

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....o business and any services rendered in connection therewith, would form part of the input services. The medical benefit extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly would be a part of the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc., of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those laws. That apart, now the concept of corporate social responsibility is also relevant. It....