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2017 (12) TMI 894 - AT - Central ExciseCENVAT credit - input services - rent-a-cab - outdoor catering services - Held that: - the identical issue has come up before the Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE [2016 (11) TMI 1126 - CESTAT NEW DELHI], where Cenvat credit on motor vehicle was allowed which were used for bringing the employees to the company - credit allowed on rent-a-cab service. CENVAT credit - outdoor catering services - Held that: - the issue has come up in the case of Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE [2014 (12) TMI 596 - CESTAT MUMBAI], where it was held that the cost of such services, are admittedly borne by the company and not by the employee. Therefore, I hold that the Appellant has correctly claimed the cenvat credit on outdoor catering services - credit allowed. Appeal allowed - decided in favor of appellant.
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