9911796707
TMI Blog2011 (4) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit to the extent of Rs. 3,54,104/- of service tax paid on outdoor catering services (canteen service) during the period April 2007 to March 2008, Accordingly, a show cause notice dated 24.04.2008 was issued to show cause as to why the said amount should not be demanded as having been wrongly availed by the assessee along with interest and penalty. The assessee submitted his reply, but however the Assessing Authority confirmed the demand, interest and penalty. Aggrieved by the same, an appeal was preferred before the Commissioner of Central Excise and Service Tax, wherein the Appellate Authority set aside the order passed by the Assessing Authority and allowed the appeal. Aggrieved by the same, the revenue preferred an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of inputs or capital goods and outward transportation up to the place of removal. Therefore the test is whether the service utilized by the assessee is for the manufacture of final product. Such service may be utilized directly or indirectly. Such service may be in the nature' of transportation of inputs or capital goods, up-to the factory premises or if the final product is removed from the factory premises for outward transportation up-to the place of removal. It is only an inclusive definition. The services mentioned in the Section are only illustrative and it is not exhaustive. Therefore when a particular service not mentioned in the definition clause is utilised by the assessee/manufacturer and service tax paid on such servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally provides that the manufacturer of final products shall be allowed to take credit. The service tax is leviable under Section 66 of the Finance Act and paid on any input service received by the manufacturer of a final product. Therefore under the scheme of the Cenvat Credit Rules, 2004, the service tax paid on all those services which the assessee has utilized directly or indirectly in or in relation to the final product is entitled to claim the credit. Therefore, the Judgment of the Tribunal is legal and valid and is in accordance with law and does not suffer from any legal infirmity which calls for any interference. Hence, the substantial questions of law framed in these appeals are answered against the revenue and in favour of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
