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2015 (10) TMI 2223 - CESTAT NEW DELHI

2015 (10) TMI 2223 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Outdoor catering service - held that:- The dispute in this case relates to September, 2010 to August, 2011. It is submitted on behalf of the Counsel that the respondent debited the amount availed after 1.4.2011. In a catena of decisions, outdoor catering service has been held to be qualified as input service for availing credit. The arguments advanced by the learned AR that the respondents have not stated in the reply that t .....

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Smt.Sulekha Beevi C.S., Member (Judicial) For the Petitioner: Shri Devender Singh, AR For the Respondent: Shri Alok Arora, Advocate ORDER Per: Sulekha Beevi C.S. The Revenue is in appeal challenging the impugned order which allowed credit on outdoor catering services. 2. The respondents are engaged in the manufacture of parts of motor vehicles and IC engine parts and are also availing credit facility. A show cause notice was issued to the respondents proposing to disallow credit availed on outd .....

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employees. Against this, learned Counsel for the respondents submitted that the allegation in the show cause notice was confined to the issue whether outdoor catering services qualify as input service or not. That the ground presently put forward by the learned AR is not maintainable as there is no such allegation raised in show cause notice. Learned counsel relied on the judgement in the case of CCE, Meerut-II vs. Hindustan Coco Cola Beverages Ltd.-2012 (27) STR 440 (Tri.-Del.) and urged that i .....

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