2026 (3) TMI 587

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...., Bengaluru-IV Commissionerate, Bengaluru. 2. The brief facts are the appellant, M/s LSG Sky Chefs (India) Pvt., Ltd, is primarily engaged in the provision of catering services to Domestic and International airlines operating from Bengaluru and Hyderabad International Airports. Appropriate Service Tax is being paid on such services rendered by the Appellant. The Appellant in order to expand its business presence beyond Bengaluru and Hyderabad leased out a premises in Chennai from M/s Jonas Woodhead and Sons (India) Limited. However, as the project of expansion of the Appellant's business was not feasible, the Appellant terminated the lease with M/s. Jonas Woodhead and Sons (I) Pvt. Ltd. On cancellation of the lease agreement, M/s. Jo....

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....n be considered as ineligible CENVAT credit to confirm demand with interest and to impose penalty. 4. When the appeal came up for hearing, Learned Chartered Accountant (CA) submits that during audit, when an allegation regarding ineligible credit was made the entire amount of Rs. 68,23,214/- was paid under protest and appellant is eligible for the refund. As regards the demand confirmed on the appellant, the Learned CA draws our attention to the definition of input services as per Rule 2(l) of CENVAT Credit Rules, 2004 and submits that; it comprises two distinct limbs: one based on 'used' and other on 'includes'. These limbs operate independently. Accordingly, the impugned credit falls under the second limb, which allows ....

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....) iii. Vodafone Mobile Services Limited, Indus Towers Limited, Tower Vision India Private Limited, Bharti Infratel Limited, Vs. Commissioner of Service Tax, Delhi 2018 (11) TMI 713-Delhi High Court iv. Doypack Systems (Pvt) Ltd. Vs. Union of India 1988 (36) ELT 201 (S.C.) v. Bechtel India Pvt. Ltd. Vs. Commissioner of Service Tax, Delhi (2023) 11 Centax 321 (Tri.- Chan.) vi. Mportal India Wireless Solutions P. Ltd. Vs. C.S.T., Bangalore vii. Greaves Cotton Ltd. Vs. Commissioner of C. Ex., Chennai-II & IV viii. M/s. Faurecia Automotive Seating India Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi- III 2025 (1) TMI 421 -Cestat Chandigarh ix. M/s. Automotive Coaches and Compone....

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....ffectively divided into the following five categories, in so far as a manufacturer is concerned: (i) Any service used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products. (ii) Any service used by the manufacturer whether directly or indirectly, in or in relation to clearance of final products from the place of removal. (iii) Services used in relation to setting up, modernization, renovation or repairs of a factory, or an office relating to such factory. (iv) Services used in relation to advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs. (v) Services used in relation to activities relating to business and outward transpo....