Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 1281 - AT - Central ExciseCenvat credit - service tax paid by the service providers in respect of rent-a-cab services, mobile phone services, telephone services used in residence and guest house, pest control of factory and office and group insurance of workmen compensation - Held that:- the issue is now seems to be settled in favour of the appellant by the Tribunal decision in the case of Stanzen Toyotetsu India Pvt. Ltd. [2008 (12) TMI 118 - CESTAT Bangalore], which has been upheld by the Hon’ble High Court of Karnataka reported in [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. In the said judgement, the Tribunal has held that service tax paid on the canteen services, transportation of employees, group insurance/health policy are eligible for availing Cenvat credit. As regards the Cenvat Credit on service tax paid on mobile phone and the residential telephones, the judgement of Hon’ble High Court of Bombay in the case of CCE Vs. Ultratech Cement, Customs, Excise and Service Tax Appellate Tribunal [2010 (9) TMI 19 - High Court of Bombay] and CCE Vs. Excel Crop Care Ltd. [2008 (7) TMI 160 - HIGH COURT GUJARAT] are directly on the point and holds Cenvat Credit is allowed on the service tax paid. - Decided in favour of appellant
|