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Mahindra Casting Ltd. Versus Commissioner of Central Excise, Pune I

2016 (1) TMI 437 - CESTAT MUMBAI

Cenvat Credit - eligible input services - service tax paid on (a) Agency Charges (b) Tour Operator Service (c) Other Welfare Expenses (d) Catering services (On the amount collected by the appellant from their employees) - Held that:- services rendere .....

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on agency services is eligible to be availed as CENVAT credit.

Tour operator services are for transportation of employees and credit of tax paid is eligible as input service.

Other welfare service i.e. service tax paid on the .....

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services is upheld as incorrectly availed and needs to be reversed by the appellant. - regarding catering services, the service tax paid on the employees' contribution cannot be availed as CENVAT credit.

Decided partly in favor of assessee .....

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n This appeal is directed against order-in-appeal No. P-I/VSK/56/2010 dated 29.03.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is denial of CENVAT credit of service tax paid on the following services:- (a) Age .....

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has been settled by the Judgement of the Hon'ble High Court of Gujarat in the case of CCE vs. Mundra Port & Special Economic Zone Ltd. - 2011 (21) STR 361 (Guj.) wherein it was clearly held that the services rendered by the cargo handling ser .....

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ible to be availed as CENVAT credit. 4.1 As regards the service tax paid on tour operator service, it was submitted by the learned Consultant that the services of "tour operator" was engaged for transportation of their employees to the resi .....

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d is eligible as input service. Since the issue has already been settled by the Hon'ble High Court of Karnataka, CENVAT credit of service tax paid on tour operator service is allowed. 4.2 As regards "other welfare service", I find that .....

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e the CENVAT credit on this services is upheld as incorrectly availed and needs to be reversed by the appellant. 4.3 As regards CENVAT credit availed on "catering services" by the appellant is in respect of service tax paid on the amounts c .....

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