TMI Blog2010 (12) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee to produce the documents for quantification - In the facts and circumstances of these cases and as no penalty is warranted as the issue involved is interpretation of statute - Appeals are disposed of - E/968, 1041 , 1029/2009-MUM - . A/19-21/2011-WZB/C-IV/SMB - Dated:- 15-12-2010 - Shri Ashok Jindal, JJ REPRESENTED BY : Shri Prasad Paranjape, Advocate, for the Assessee. Shri V.K. Singh, SDR, for the Department. [Order]. - The Appeals No. E/968/09 and E/1041/09 have been filed by the assessee and the Appeal No. E/1029/09 has been filed by the Revenue. The controversy, in this case, has been arisen due to the rejection of refund claim of the assessee by the lower authorities for the input services availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outdoor catering and meal service, he relied on GTC Industries Ltd. as reported in 2008 (12) S.T.R. 468 (Tri. - L.B.) wherein it was held that the input service credit on outdoor catering service is available to the assessee in case the cost of food has been borne by the employer. He also submitted that the denial of refund claim to them is beyond the scope of the show-cause notice. He also submitted that the appellants have taken due credit of input service in their account and filed their returns accordingly and the same has been accepted by the appellant without any dispute. He further submits that there should not be two yard-sticks as while taking the credit, no dispute was raised but while sanctioning of refund claim by holding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the allegation against the assessee for denial of their refund claim is that the services provided by the assessee does not cover under Business Auxiliary Services as the same is non-taxable service and has become taxable only w.e.f. May 2006. The adjudicating authority in his findings has held that the services provided by the appellant is covered under Business Auxiliary Services which was not taxable prior to 1-5-2006 hence the credit availed on input service in the month of April 2006 is not available to the assessee. 6.1. The input service credit is also denied on local travel and medical insurance on the ground that they are not covered under Rule 2(l) of the CENVAT Credit Rules, 2004. 7. With regard to the issue No. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable. The impugned order denying the input service credit on local travel and medical insurance and on input service availed on April 2006 is set aside and the appeals of assessee are allowed with consequential relief. 8. With regard to the appeal of the Revenue wherein the dispute has been raised for meal coupons and outdoor catering, it has been clarified that these meal coupons are given to the employees to take meal from the factory canteen free of charge. As the cost of food against these meal coupons has been borne by the assessee, the assessee is entitled to claim input service credit arising out of meal coupons as held by the Hon ble High Court in the case of Ultratech Cement (supra). 8.1. Now come to the dispute ari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
