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2018 (3) TMI 1052 - AT - Central ExciseCENVAT credit - input services - outdoor catering service - Employees transport service - Hotel stay charges and travel agent charges - Construction service - Held that: - service tax paid on outdoor catering service (canteen service), extended to the employees is eligible to credit in view of the judgment of the Hon ble Gujarat High Court in Ferromatik Milacron India Ltd. s case [2010 (4) TMI 649 - GUJARAT HIGH COURT] - credit allowed. Employees transport service - Held that: - the matter is remanded to the adjudicating authority to scrutinize the evidences in the light of the changes in law and its applicability to the facts of the present case. Hotel stay charges - travel agent charges incurred by the appellant in relation to sales/marketing of their product Held that: - services is admissible to credit in view of the judgment of this Tribunal in Honda Motorcycle s case [2016 (8) TMI 308 - CESTAT CHANDIGARH] - credit allowed. Construction service - Held that: - the Ld. Commissioner(Appeals) has already remanded the matter to the adjudicating authority, hence, the said issue for the earlier period is also remanded to the adjudicating authority for verification. Further the appellant had availed credit of ₹ 2,53,452/- but could not explain it properly before the authorities below against on which particular input service it was availed. The Ld. Advocate claims that now they are in possession of documents accordingly, they could establish the eligibility of the credit of the service tax paid on various services. Thus, this issue is also remanded to the adjudicating authority. Appeal allowed by way of remand.
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