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2018 (2) TMI 472

Head Note:
CENVAT credit - input services - catering, maintenance and house keeping services provided to guest house - wharfage charges - water service by tankers - Held that: - The issue in hand is being respect of input services rendered at guest house having been decided by this Tribunal in the case of JSW Steel (SALAV) Ltd. [2016 (8) TMI 450 - CESTAT MUMBAI] and on such services, the cenvat credit is available to the Appellant herein.

Wharfage charges for the goods cleared for export - Held that: - the Division Bench of this Tribunal in the case of C.C.E., Indore Vs. Suraj Impex (India) Pvt. Ltd. [2015 (11) TMI 1415 - CESTAT NEW DELHI] has considered that such service tax paid under the port services is eligible to be availed as cenvat credit.

Water supply service rendered by the service provider - Held that: - since the cenvat credit of the service tax paid on water supply, such service needs to be considered from the angle for which such service has been used. Without expressing any opinion on this point, the matter is remanded to the adjudicating authority to be considered this issue after following the principle of natural justice.

Appeal allowed in part and part matter on remand.


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