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2016 (1) TMI 437 - CESTAT MUMBAI

2016 (1) TMI 437 - CESTAT MUMBAI - 2016 (41) S.T.R. 831 (Tri. - 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 rendered by the cargo handling services and the service tax paid thereof is eligible to be availed as CENVAT credit and the same view has been expressed by various decisions of the Tr .....

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ected with the business of the appellant, hence the CENVAT credit on this 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. - Appeal No. E/981/10 - Final Order No. A/3869/2015-WZB/SMB - Dated:- 19-11-2015 - M V Ravindran, Member (Judicial) For the Appellant : Shri Prasad Tendulkar, Consultant For .....

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gency charges" and "tour operator charges" I find that law 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 services and the service tax paid thereof is eligible to be availed as CENVAT credit and the same view has been expressed by various decisions of the Tribunal. Accordingly, in the .....

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