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Commissioner of Central Excise, Delhi-III Versus M/s Bajaj Motors

2015 (12) TMI 1489 - CESTAT NEW DELHI

Denial of CENVAT Credit - outdoor catering service - Held that:- Impugned order has not dealt with the aspect that there is no nexus between the input service and the manufacturing activities undertaken by the Respondent. - Input service definition was amended w.e.f. 01.04.2011 providing for certain excluded services on which the manufactureror the service provider is not entitled to take cenvat credit of service tax paid thereon. The excluded services are contained in clause (C) of the definiti .....

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ing atmosphere in the factory for enhancing the productivity, I am of the view that the Ld. Commissioner (Appeals) has rightly extended the Cenvat benefit on the disputed service to the respondent. I find that this Tribunal in the case of Hindustan Coca Cola Beverages (P) Ltd. vs CCE Nasik reported in [2014 (12) TMI 596 - CESTAT MUMBAI] has allowed the cenvat credit on the disputed service. - Decided against revenue. - Excise Cross Application No. E/Cross/55255/2014, Excise Appeal No. E/53682/20 .....

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ruary 2013, the appellant had availed Cenvat Credit on outdoor catering service, which according to the amended definition of 'input service' w.e.f. 01.04.2011 is not categorized as an input service, for the purpose of taking Cenvat credit. The other ground raised in this appeal is that the impugned order has not dealt with the aspect that there is no nexus between the input service and the manufacturing activities undertaken by the Respondent. 3. Sh. G.R. Singh the Ld. DR appearing for .....

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of input service is not applicable to the facts of the present case, inasmuch as, the services with regard to outdoor catering has not been used for the personal use or consumption by the employee of the Respondent company. In this context, he referred to the impugned order, wherein the Commissioner (Appeals) has made a specific finding that the catering service has not been used for the personal consumption, rather the same is in the nature of facilitation of working environment of the employe .....

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