2026 (7) TMI 1533

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....ellant : Shri Rajesh Ostwal, Advocate For the Respondent : Shri Ranjan Kumar, Authorized Representative ORDER PER: S.K. MOHANTY : Heard both sides and examined the case records. 2. Brief facts of the case are that the appellant is engaged inter alia, in the manufacture and sale of Boilers, Heaters, Pollution Control Equipment etc., falling under Chapter 84 of the First Schedule to t....

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....eeling aggrieved with said impugned order dated 09.10.2017, the appellant has preferred this appeal before the Tribunal. 3. The case of the appellants falls under the definition of input service effective upto 01.04.2011. Under such unamended definition, the phrase 'activity relating to business', specifically finds place for the purpose of availment of benefit of CENVAT Credit in respect of th....

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....011, though the definition of 'input service' was amended, wherein the inclusive part of definition does not contain the phrase "activity relating to business", but in the exclusion clause under such amended provision, the CENVAT benefit is available to the assessee, if the service is not meant for the personal use of the employee. 4. We find that in an identical issue, the Hon'ble Bombay H....

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....onsumption does not arise. These expenses are admittedly incurred for its employees who are working for the respondent/assessee in the course of its business to render output services. It is also settled position that an assessee cannot prove negative when the appellate / revenue alleges that the respondent /assessee has failed to prove that these services were not used for personal consumption of....