2026-VIL-924-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat Credit on input services including car booking software, servicing of company-owned vehicles, chartered aircraft, civil and interior works, demerger-related professional services, catering services, employee insurance, security and housekeeping services, services relating to immovable property, club membership, rent-a-cab services and marine insurance relating to exports – HELD - The eligibility of input services depends upon satisfaction of the criteria that such services must have a real and sufficient nexus with the assessee's output service and must not be utilized for personal use or consumption of any employee. The phrase "relating to business," though deleted from the definition of input service from 01.04.2011, does not render the "means" part of the definition redundant, and an assessee can still avail cenvat credit if the input service satisfies the "means" part by having a real and sufficient nexus with the assessee's output service - Under the service tax regime, cenvat credit was designed to avoid cascading of taxes, and the definition of input service was given a wide ambit before the 2011 amendment, requiring only a real and sufficient nexus and not a direct one-to-one correlation - In the present case, the appellant has discharged the onus by demonstrating that the claimed input services had real and sufficient nexus with the assessee's output services and were not utilized for personal consumption, and further, the credit for services not meeting the criteria was reversed by the appellant - The impugned order is set aside and the appeal is allowed
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