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2013 (10) TMI 186 - AT - Service TaxAdmissibility of Cenvat Credit on Canteen Services (Catering Services) - Held that:- Admissibility of Cenvat Credit of Canteen Services (Catering Services) goes in appellants favour - However, the aspect whether appellant had recovered any charge for the subsidized food from the Employees/ Staff/ Worker of the appellant, is required to be verified by the original adjudicating authority in view of the law laid down in the case Cadmach Machinery Company (P) Limited vs. CCE, Ahmedabad Cadmach Machiner Co. (P) Limited vs. CCE, Ahmd [2011 (8) TMI 709 - CESTAT AHMEDABAD] - For the purpose of verification of this aspect, the case was remanded back to the original adjudicating authority to pass suitable order after giving an opportunity of personal hearing to the appellant. Service Tax Credit on Travel Agency (Rent-a-Cab Service) – Held that:- Following CCE vs. Schatt Glass India (P) Limited [2012 (11) TMI 78 - CESTAT, AHMEDABAD] - CENVAT Credit benefit will be available if the service can be related to the business of manufacture – As regards the service in issue it can be said that the service had a relation to the business of manufacture and had a nexus - assessee’s factory was situated at a distance of 38 Kms. from Vadodara on Padra-Jambusar road at a remote place and it was a necessity to provide transportation from Vadodara to the factory and the same cannot be considered as a facility or an employee welfare activity - the Department had not made out a case for rejection of the claim.
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