TMI Blog2013 (10) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, the case was remanded back to the original adjudicating authority to pass suitable order after giving an opportunity of personal hearing to the appellant. Service Tax Credit on Travel Agency (Rent-a-Cab Service) – Held that:- Following CCE vs. Schatt Glass India (P) Limited [2012 (11) TMI 78 - CESTAT, AHMEDABAD] - CENVAT Credit benefit will be available if the service can be related to the business of manufacture – As regards the service in issue it can be said that the service had a relation to the business of manufacture and had a nexus - assessee’s factory was situated at a distance of 38 Kms. from Vadodara on Padra-Jambusar road at a remote place and it was a necessity to provide transportation from Vadodara to the factory and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the employees/ staff of the appellant is given at subsidized price or not. If any amount is charged from the employees/ staff, the corresponding credit with reference to canteen services will not be admissible to the appellant as per Para 39 of the Hon ble High Court of Bombay judgment in the case of CCE Nagpur vs. Ultratech Cement Limited [2010 (20) STR 577 (Bom.)] 4. Heard both sides and perused the case records. After, allowing the stay application, the appeal itself is taken up for disposal. So far as the admissibility of Cenvat Credit on Canteen Services (Catering Services) is concerned, it has been correctly argued by the Chartered Accountant of het appellant that as per relied upon case laws of this very bench the input credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid would be available as credit. 4.1 On the same issue it was pointed out by learned A.R. that Bombay High Court in the case of CCE Nagpur vs. Ultratech Cement Limited (supra) has observed that in case any part or cost of the food is borne by the employee, the same portion of cenvat credit will not be admissible. Relevant Paragraph of the judgment is reproduced below:- 39. The Larger Bench of CESTAT in the case of GTC Industries Ltd. (supra) has also observed that the credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is borne by the worker (see last para). That part of the observation made by the Larger Bench cannot be upheld, because, once the service tax is borne by the ult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as a facility or an employee welfare activity. This issue has also been decided earlier by Ahmedabad Bench in the case of CCE vs. Schatt Glass India (P) Limited (supra) where it was held in Para- 6, that service tax on such services is admissible, as follows:- 6. I have considered the submissions made by both sides, I find that the decision of the Tribunal in the case of J.K. Cement Works (supra) directly covers the issue before me. As regards the submissions of the ld. A.R., I find that in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.)], Hon ble High Court of Mumbai has considered the issue of eligibility of Service Tax paid on various services and Hon ble High Court has considered the decision of Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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