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2016 (1) TMI 437 - AT - Central ExciseCenvat Credit - eligible input services - service tax paid on (a) Agency Charges (b) Tour Operator Service (c) Other Welfare Expenses (d) Catering services (On the amount collected by the appellant from their employees) - Held that:- services rendered by the cargo handling services and the service tax paid thereof is eligible to be availed as CENVAT credit and the same view has been expressed by various decisions of the Tribunal. Accordingly, in the case in hand I hold that CENVAT credit availed on agency services is eligible to be availed as CENVAT credit. Tour operator services are for transportation of employees and credit of tax paid is eligible as input service. Other welfare service i.e. service tax paid on the services of purchase of gift and setting up of mandap in the factory premises for celebrating Dussera festival is not eligible to be held as credit as this seems to be not connected with the business of the appellant, hence the CENVAT credit on this services is upheld as incorrectly availed and needs to be reversed by the appellant. - regarding catering services, the service tax paid on the employees' contribution cannot be availed as CENVAT credit. Decided partly in favor of assessee.
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