BAJAJ MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
LAWS(CE)-2015-2-72
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on February 11,2015

Bajaj Motors Ltd. Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE Respondents

JUDGEMENT

ASHOK JINDAL, J. - (1.)THE appellant is in appeal against the impugned order wherein the input service credit on manpower recruitment service and outdoor catering service has been denied to the appellant. The facts of the case are that during the period 2011 -12, the appellant availed input service credit on manpower recruitment service and outdoor catering service being manufacturer of excisable goods. The input service credit was sought to be denied on manpower recruitment service on the premises that in the invoices the name of the service was not mentioned. For outdoor catering service, the service does not directly relate to the manufacturing. Therefore, the show cause notice was issued to the appellant. By the impugned order, the input service credit on these services has been denied to the appellant. Aggrieved with this order, the appellant is before me.
(2.)Learned counsel for the appellant submits that mere non -mentioning the name of the service in the invoice does not take away the entitlement of input service credit. He submits that if the invoice is perused, it is coming out from the invoice that the service is none other than the service of a manpower recruitment service. He further submits that the allegation in the show cause notice against the appellant is outdoor catering service is not directly or indirectly related to the business of the manufacturer and therefore they are not entitled to input service credit. He submits that as the input service credit for the earlier period has been allowed, therefore, input service credit on outdoor catering service be allowed to the appellant following the decision of Hon'ble Bombay High Court in the case of Ultratech Cement - : 2010 (20) S.T.R. 577 (Bom.) : 2010 (260) E.L.T. 369 (Bom.).
(3.)ON the other hand, ld. AR opposes the contention of the appellant on the issue of outdoor catering service. He submits that as per the provisions of Rule 2(1) of Cenvat Credit Rules, 2004 with effect from 1 -4 -2011 on outdoor catering service, the appellant is not entitled to input service credit.
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