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2018 (3) TMI 2030 - CESTAT CHANDIGARHCENVAT Credit - input services or not - Air Travel Agent Service - Catering Service - CHA service (Export) - Courier Service - Event management service - Group term insurance service - Hotel service - Rent a cab/Car service - Repair and maintenance service (car) - Tour and Travel Service - Construction service - HELD THAT:- The issue has been settled for the impugned period by the Hon’ble High Court Bombay in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein it has been held that any service availed by the assessee in the course of their business of manufacturing is entitled for cenvat credit - Admittedly, all these services have been availed by the appellant in the course of their business of manufacturing of excisable goods, therefore, the appellant is entitled to avail cenvat credit on the services in question except catering service & rent a cab service for which the matter required for examination at the end of the adjudicating authority to ascertain the fact that whether any amount towards the service has been recovered from the employees or not. If the same is recovered, in that circumstance, cenvat credit attributable to the said amount is not admissible as cenvat credit. The matter is remanded back to the adjudicating authority to ascertain the fact whether the appellant has recovered any amount to towards catering service & rent a cab service from the employees or not - appeal disposed off by way of remand.
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