TMI Blog2012 (5) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that such credit is not admissible - held that:- except for the Service Tax paid on both Pathological Laboratory Service and Catering Service, CENVAT Credit taken in respect of other services is held as admissible. - ST/621/2011 - - - Dated:- 26-4-2012 - Mr. B.S.V. Murthy, J. Shri K.D. Dholkia, Authorised Representative: for Assessee. Shri R. Nagar, A.R.: for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the Revenue has no objection. Accordingly, the requirement of pre-deposit is waived and matter is taken up for final decision. 4. I heard both the sides and also considered the various records. As regards Catering service, the authorized representative submitted that the Catering service was taken for the purpose of hosting a party for the client for business promotion and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this will help to boost the employees morale and would result in improved business and therefore the credit is admissible. Ld.A.R. relied upon the decision of Hon'ble High Court of Gujarat in the case of CCE Vs Gujarat Heavy Chemicals Ltd 2011 (22) STR 610 (Guj.), wherein a view has been taken that Service Tax paid on welfare activity are not admissible as CENVAT Credit. At this stage, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that from the invoices raised by M/s Gandhi Associates and the appellant, it can be seen that the service received from Gandhi Associates formed a part of the expenses claimed from M/s Gujarat Alkalies Chemicals Ltd., which would clearly show that there is a clear nexus between output service and input service. I find myself in agreement with this submission. 6. In view of the above discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made before me during the hearing. 8. In the result, CENVAT Credit availed in respect of Service Tax paid on Catering service and Pathological Laboratory service are held as inadmissible in view of the submissions that the appellant is dropping the claim for CENVAT Credit in respect of these two services. Service Tax credit in respect of Hotel services and Decorator service is held as adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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