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M/s Hindalco Industries Ltd. Versus Commissioner, Central Excise & Service Tax, Vapi

2015 (9) TMI 1275 - CESTAT AHMEDABAD

Admissibility of CENVAT Credit - Service Tax paid on Outdoor Catering Services - Held that:- So far as the admissibility of CENVAT Credit on Outdoor Catering Services is concerned, the issue is already settled by Honble Mumbai High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) and the jurisdictional High Court in the case of CCE Ahmedabad-I Vs Ferromatik Milacron India Ltd (2013 (8) TMI 77 - GUJARAT HIGH COURT). However, the credit with respect t .....

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r Daman and Diu, Dadra and Nagar Haveli has certified that Appellant situated at Silvassa has more than 250 workmen. The Appellant is maintaining one canteen with respect to their factories situated in Silvassa at the premises of this unit. When the competent authority has given certificate to the Appellant regarding number of employees working in the canteen of the Appellant, there is no reason to deny credit in the absence of another contrary opinion expressed by another competent authority. T .....

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CENVAT Credit of Service Tax paid on Outdoor Catering Services paid by the Appellant. 2. Shri Anand Nainawati (Advocate) appearing on behalf of the Appellant argued that the issue of admissibility of CENVAT Credit is no more res integra in view of Honble Mumbai High Court decision in the case of CCE Nagpur Vs Ultratech Cement Ltd [2010 (20) STR 577 (Bom.)] and Hon'ble Gujarat High Court judgment in the case of CCE Ahmedabad-I Vs Ferromatik Milacron India Ltd 2011 (21) STR 8 (Guj). It was ar .....

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power to take a different view in the absence of another contrary certificate from another competent authority. Regarding the cost of the food items recovered from the employees/consumers of the Appellant, it was submitted that Appellant has agreed to reverse proportionate credit as per Mumbai High Court order in the case of CCE Nagpur Vs Ultratech Cement Ld (supra). 3. It was also submitted by the learned Advocate appearing on behalf of the Appellant that only one canteen is being run at Silvas .....

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