2018 (8) TMI 618 – CESTAT MUMBAI – TMI – CENVAT Credit – input services – Outdoor Catering Services – Works Contract Service – Held that:- Though the services are in the nature of works contract, but were not related to construction of building or civil structure or laying of foundation etc. Since the nature of the activities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities below.
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The matter should go back to the original authority for proper verification of the invoices / contract to ascertain whether, the works contract services provided by the service provider to the respondent are confirming to exclusion category of service provided under the definition of input service – appeal allowed by way of remand. – Appeal No. ST/86605/2018 – A/86963/2018 – Dated:- 6-7-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri M.K. Sarangi, Joint. Commr (AR) for appellant Ms. Puloma Dala
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e to state that the CENVAT benefit in respect of outdoor catering service should not be available in terms of exclusion clause provided in the definition of input service. 3. On the other hand, learned Consultant appearing for the respondent submits that the services received by the respondent from the service providers were in relation to works contract services and accordingly, the learned Commissioner (Appeals) has rightly allowed the Cenvat benefit of works contract service to the respondent. In respect of works contract service, her contention is that the services provided by the service providers are not in relation to construction or execution of works contract of the building or the civil structure or part thereof. In this context, learned Consultant has placed reliance on some of the invoices issued by the service providers viz M/s Hewlett Packard Enterprise India Pvt. Ltd, Power Control Services, ATA projects & Engineering Services etc. 4. Heard both sides and perused the
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cision of the Larger Bench of this Tribunal, I do not find any merits in the impugned order, so far as it allowed the Cenvat benefit of outdoor catering service in favour of the respondent. Therefore, the impugned order in allowing the Cenvat benefit on outdoor catering service is set aside and the appeal is allowed in favour of Revenue. 7. On perusal of some of the invoices submitted by the learned Consultant for assessee, I find that though the services are in the nature of works contract, but were not related to construction of building or civil structure or laying of foundation etc. Since the nature of the activities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities below, I am of the view that the matter should go back to the original authority for proper verification of the invoices / contract to ascertain whether, the works contract services provided by the service provid
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