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2015 (10) TMI 2066 - CESTAT CHENNAI

2015 (10) TMI 2066 - CESTAT CHENNAI - TMI - Admissibility of cenvat credit - Various services - Held that:- In regard to the outdoor catering, the Hon’ble High Court of Madras in the case of M/s. Turbo Energy Ltd. (2015 (3) TMI 632 - MADRAS HIGH COURT), in various CMAs allowed the assessees CMA and rejected the Revenue miscellaneous petitions and held that the outdoor catering service is eligible for cenvat credit. In regard to the Xerox machine and subscription charge, insurance charges, etc., .....

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of Rule 2 (l) of CCR and relied various High Court decisions and rejected the Revenue appeal. By following the ratio referred above, we hold that the appellants are eligible for cenvat credit for all the services. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No. E/292/2009 - Final Order No. 41190/2015 - Dated:- 21-8-2015 - R Periasami, Member (T) For the Petitioner : Shri V S Manoj, Adv For the Respondent : Shri B Balamurugan, AC (AR) ORDER Per R Periasa .....

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have taken Cenvat credit of service tax on various input services such as ISD as well as their own credit. A SCN was issued for denial of ₹ 50,10,402/- being the ineligible service tax credit taken and utilized towards payment of duty on the clearances of their finished goods during the period 2005-06 to 2007-08 upto 12/2007. Otherwise, the Commissioner in his impugned order allowed various credits and also disallowed input credit to the extent of ₹ 11,59,011/- on the following serv .....

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her the appellant is covered under the Tamil Nadu Pollution Control Board and whether it is mandatory to maintain garden in their unit. He produced a copy of the Order of the Pollution Control Board dated 16.07.2013 and submitted that it is mandatory to maintain greenery to clean sewage and trade effluent waste. He relied on the decision in the case of CCE, Bangalore Vs. Millipore India Pvt. Ltd. 2012 (26) STR 514. 4. As regards the Outdoor catering, the Ld. Advocate submits that the service tax .....

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f magazines and insurance charges, it is directly related to manufacture. As regards the insurance charges related both the insurance of the factory and staff and other assets, he relied on the decision of the Tribunal in CCE & ST Vs. Axles India Ltd. - 2015-TIOL-563-CESTAT and the decision of the Hon ble High Court of Allahabad in the case of CCE Vs. M/s. HCL Technologies -2014-TIOL-2001-HC-ALL-CX. 5. The Ld. AR reiterated the findings of the Commissioner (Appeals) and submits that the appe .....

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ides and on perusal of records, we find that the short issue involved in this case relates to the admissibility of cenvat credit on the following services. 1. Labour charges for garden maintenance at factory premises 2. Credit availed on travel. 3. Lunch expenses provided by M/s. V-Care Logistics 4. Xerox machine taken on rental basis 5. Car hire charges/Air & Rail Ticketing 6. Subscription charges 7. Insurance charges The issue is already stands settled by various High Courts and Tribunals .....

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