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2012 (10) TMI 932 - AT - Central ExciseDuty demand - Canteen Services, Air Travel Agent, rent-a-cab, vehicle maintenance and mobile phones - Held that:- in respect of Air Travel services, the decision in the case of Dr. Reddy’s Lab Ltd., [2009 (9) TMI 287 - CESTAT, BANGALORE], and in respect of vehicle maintenance, the decision in the case of Hindustan Coco Cola Beverages Pvt. Ltd. -[2010 (4) TMI 323 - CESTAT, BANGALORE], are relevant. In respect of Car hire services, Haldyn Glass Gujarat Ltd.[2009 (1) TMI 188 - CESTAT, AHMEDABAD] is relevant and in respect of Mobile Services, the decision in the case of Indian Rayons & Industries, [2006 (8) TMI 7 - CESTAT, MUMBAI], is relevant - appellant is not able to provide actual expenses incurred and admittedly, Respondents were recovering some amount from the employees for providing canteen services, only option available is to disallow the credit availed for canteen services. Since I have already agreed with the view that extended period could not have been invoked, demand for service tax credit within the normal period of limitation is upheld with interest - Decided partly Revenue.
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