2023 (7) TMI 152

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....ufacture of bearing, bearing components, machines falling under chapter 84, Axle Box falling under chapter 86, Wire under chapter 72 and Scrap under chapter 27, 39, 40, 47, 68, 72, 84 of the first schedule to the Central Excise Tariff Act, 1985 and under Service Tax registration No. AAACN9969LST006 is providing services of Business Auxiliary Service, Consulting Engineering Service, Erection Commissioning & Installation, Maintenance & Repair Service, Renting of Immovable Property and receiving the services of Business Auxiliary Service, Consulting Engineer Service, Legal Service Maintenance and Repair, Manpower Service, Rent-a-Cab, Sponsorship service, GTA and Work Contract Service. 3. On verification of the cenvat records of input servic....

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..... Manish Hirani, ld. Counsel for the appellant and also Sh. Gopi Raman, ld. Authorised Representative for the revenue and have perused the record of the case. 6. The issue in the present appeal relates to the availment of cenvat credit on input services, which according to Revenue are ineligible in view of the exclusion clause in the definition of input service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. To appreciate the issue, I quote the definition of input service as under:- "*(l) ―input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the m....

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....ehicle 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 (d) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;]" 7. Learned Counsel for the appellant has submitted that the department and....