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2023 (5) TMI 379 - AT - Central ExciseCENVAT Credit of Service Tax - input services - Outdoor Catering Service - Rent-a-Cab Service - Club or Association Service - services availed to provide food coupons to the employees which is described by appellant as Hospitality Service - extended period of limitation - HELD THAT:- Insofar as the proceedings initiated through show cause notice dated 07.01.2010 are concerned, the show cause was issued beyond normal period of limitation and there are no reason justifying invocation of extended period. All the proceedings initiated through show cause notice dated 07.01.2010 dropped as time barred. Issues involved in show cause notice dated 17.09.2010 - HELD THAT:- Hon’ble High Court of Karnataka in the case COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I VERSUS BELL CERAMICS LTD. [2011 (9) TMI 792 - KARNATAKA HIGH COURT] has held that the Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit. Following the said ruling of Hon’ble Karnataka High Court, CENVAT Credit of Service Tax paid on Outdoor Catering Service and Rent-a-Cab Service are allowed in the present appeal. Club Services - HELD THAT:- The issue is no more res integra and this Tribunal has decided it in the case of M/S VINAYAK STEELS LTD. VERSUS CCE, C & ST, HYDERABAD [2017 (7) TMI 346 - CESTAT HYDERABAD], wherein it was decided that corporate membership of the club is utilized for business meetings and sales meetings and therefore, for the period prior to 01.04.2011, Service Tax paid on corporate membership of club was admissible for availment of CENVAT Credit - CENVAT Credit of Service Tax paid on corporate membership of club to the appellant stands allowed. Appeal allowed.
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