- (1.) The Revenue is in appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal) dated 28 January, 2014. The question of law which has been raised is as follows: "Whether the Hon'ble CESTAT was justified in holding that the fact of that the input credit in respect of services i.e. subscription paid for International Taxation, Consultancy Service, Medical Group Insurance Services, Outdoor Catering Service, Advertisement Service & Sponsorship Service in the instant case, would be admissible to the party according to the Cenvat Credit Rules, 2004 especially when "input service" as defined under Clause (I)(c) of Rule 2 of Cenvat Credit Rules, 2002 as amended means any service used by provider of (output service) for providing an output service and excludes the input service such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee."
(2.) At the outset, it must be noticed that the question of law has been framed by the Revenue on the basis of the amended definition of the expression "input service" under Rule 2(1) of the Cenvat Credit Rules, 2004 (there is a wrong reference to the Rules 2002 in the question as framed). Be that as it may, the amended definition was substituted by a Notification No. 3/2011-C.E. (N.T.) : , dated 1 March, 2011 w.e.f. 1 March, 2011. The period to which the dispute relates is January, 2011 to March, 2011. Hence, there is evidently a misconception on the part of the Revenue in formulating the question of law on the basis of an amended definition.
(3.) The question as framed relates to the following categories of services: "(i) Medical Group Insurance Services; (ii) Consultancy Services; (iii) Outdoor Category Services; (iv) Subscription for International Taxation (v) Advertisement Service & Sponsorship Service.";