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2017 (9) TMI 919 - AT - Central ExciseCENVAT credit - input services - whether the respondents are eligible for Cenvat Credit on Catering Services and Office/Garden maintenance services utilized in their factory before 01.04.2011? - Held that: - the Hon’ble Bombay High Court in the case of CCE Nagpur Vs. Ultratech Cements Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] had held that Service Tax paid by the employer on the Outdoor Catering Services is eligible for Cenvat Credit. Garden/Office maintenance - Held that: - the Tribunal in the case of CCE Vs. Lupin Ltd. [2012 (4) TMI 499 - CESTAT, MUMBAI] has held that the input services for maintaining Garden and for Office maintenance are eligible for input services credit. Credit allowed - appeal dismissed - decided against Revenue.
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