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2024-VIL-22-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Rule 2(l) of CENVAT credit Rule, 2004 - Eligibility to Cenvat credit in respect of Catering Service, House Keeping services, Interior Decoration services and Garden Maintenance services used in the manufacturing plant and services such as Catering Service, House Keeping services, Interior decoration services and Garden maintenance service, Construction Service, Repair and maintenance service etc used in Guest House and Employee Township – HELD - the definition of “input service” read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which are integrally connected with the business of the manufacturer. Thus, the definition of 'input service' has a wide ambit and extends to all services used in relation to the business / activities relating to business - the impugned order denying the Cenvat credit availed on the 'input services' Catering Service, House Keeping services, Interior Decoration services and Garden Maintenance services used in the manufacturing plant, is not sustainable - Regarding the Cenvat credit availed on the input services used in relation to the guest house and township situated within the factory premises, Appellant availed Cenvat credit of the service tax paid on various services acquired in relation to this guest house and employee township such as consultation on construction and construction of the residential colony provided for the employees and guest house, repairs and maintenance, interior decoration of guest house etc. Thus, the Cenvat availed by the Appellant were not related to any services acquired for its employees’ personal use, instead those were availed by the Appellant for proper functioning of the factory - Appellant is eligible for the Cenvat credit availed on the input services such as Catering Service, House Keeping services, Interior decoration services and Garden maintenance service, Construction Service, Repair and maintenance service etc used in guest house and Employee Township situated within the factory premises - the Appellant is eligible for the Cenvat credit availed on the 'input services' disputed in this appeal – the impugned order is set aside and the appeal is allowed
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