2019 (1) TMI 169 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – car repairing services – outdoor catering services – Held that:- The Ld. Advocate is correct in her assertion that there was no restriction or bar in the definition of ‘input services’ in Rule 2 (l) ibid prior to 1.4.2011 – a number of Tribunal decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011 – reliance placed in the case of M/S. SCOPE INTERNATIONAL PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2018 (7) TMI 1007 – CESTAT CHENNAI] – credit allowed – appeal allowed – decided in favor of appellant. – Appeal No. E/42315-42317/2018 – FINAL ORDER No. 43189-43191/2018 – Dated:- 28-12-2018 – Shri Madhu Mohan Damodhar
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imposition of penalties under various provisions of law. The details of the said SCNs, disputed credit amounts involved and the amounts confirmed by original authority and penalty imposed as furnished by the Ld. Advocate are tabulated as under : ISSUES SCN No.01/2010 AC dt.05.03.2010 SCN NO.09/2010 – AC dt.16.12.2010 (This SCN was superseded by SCN No.LTUC/353/2010 – DC DT.13.2.2010. And hence the figures mentioned in SCN is not considered SCN NO.LTUC/353/2010-DC DT 09.12.2010 SCN NO.LTUC/364/2011-DC DT 23.11.2011 Period of demand Feb 2009 to Nov 2009 Dec 2009 to Nov 2010 Dec 2010 to March 2011 Details of credit availed GTA-Rs.2,20,216 Car hiring- ₹ 3416/- Canteen/ODC-Rs.1,21,216 GTA-Rs.1,59,770 Car hiring- ₹ 18,841/- Canteen/OD
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were preferred by appellants before Commissioner (Appeals) who rejected the appeals. 4. Today when the matter came up for hearing, on behalf of the appellants, Ms. S Sridevi submits that for impugned input services had been availed by the appellants prior to 1.4.2011 i.e. before the changes brought out about in the definition of input services under Rule 2 (l) of the CCR 2004. She submits that prior to 1.4.2011 the said definition did not have any restrictions or bar for availing input credits in respect of canteen service , car hire. She further submits that that a number of Tribunal decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011, for example, in Scope International Pvt. Ltd. Vs CCE Chennai – 201
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