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2019 (7) TMI 1296 - AT - Central ExciseCENVAT Credit - input services - Insurance Agency Service - Telephone Service - Business Auxiliary Service - Travel Agency Service - Cost Accountant Service - Courier Service - Construction Service - Repairs and Maintenance Service - Air Travel Agency Service - period from October 2010 to March 2011. CENVAT Credit - input services - Courier/Transportation (GTA) Service - HELD THAT:- There is no agreement/contract on record and hence, in all fairness, both the assessee as well as the Revenue should have the benefit of the same and therefore, the issue requires re-adjudication - matter on remand. Pest Control service - HELD THAT:- This Bench in the case of M/S. HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI OUTER [2019 (2) TMI 404 - CESTAT CHENNAI] covers the issue on hand wherein it was held that the pest control services availed by the appellant are input services and therefore the same are eligible for credit. Employee Medical Maintenance Service - HELD THAT:- The appellant enables its employees to undergo medical examination twice in a year keeping in mind the health of its employees, which is also in tune with the Factories Act, 1948 which makes it mandatory for an employer to take care of the health, safety and welfare of each of its employees - Credit allowed. Hotel Service - HELD THAT:- Mumbai bench of the Tribunal in the case of WARBURG PINCUS INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX-I, MUMBAI [2018 (4) TMI 482 - CESTAT MUMBAI] has held that the services are input service for providing the output service - credit allowed. Appeal allowed in part and part matter on remand.
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