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2016 (10) TMI 791 - CESTAT MUMBAICENVAT credit - Outdoor Catering Service - Employees Accident Insurance Service - Whether the appellant being manufacturer is entitled for Cenvat Credit in respect of Outdoor Catering Service and Employees Accident Insurance Service in terms of Rule 2(k)(i) of the Cenvat Credit Rules, 2004? - the case of The Commissioner of Central Excise, Chennai III Commissionerate Versus M/s. Visteon Powertrain Control Systems (P) Limited, Customs, Excise & Service Tax Appellate Tribunal [2015 (3) TMI 736 - MADRAS HIGH COURT] relied upon - Held that: - the decision of the case squarely applies to the present case where it was held that use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of service tax paid on outdoor catering services would be allowable. The decision in the case of COMMISSIONER OF C. EX., RAIPUR Versus MAHAMAYA STEEL INDUSTRIES [2010 (10) TMI 228 - CESTAT, NEW DELHI] also relied upon where it was held that The Insurance Policy for Workmen’s Compensation has been taken by the respondent to cover the risk of the workers who are involved in the manufacturing process of the final product - the respondents are entitled for Input Service Credit as per Rule 2(l) of the Cenvat Credit Rules. CENVAT Credit in respect of both the services admissible - appeal allowed - decided in favor of appellant.
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