TMI Blog2016 (1) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case in hand I hold that CENVAT credit availed 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 eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commr (AR) ORDER Per M. V. Ravindran 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) Agency Charges (b) Tour Operator Service (c) Other Welfare Expenses (d) Catering service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices of tour operator was engaged for transportation of their employees to the residence and vice versa. I find that the Hon'ble High Court of Karnataka in the case of CCE v. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) STR 444 (Kar.) has clearly held that these services are for transportation of employees and credit of tax paid is eligible as input service. Since the issue has already bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that the service tax paid on the employees' contribution cannot be availed as CENVAT credit. This judgment is reported at 2010 (20) STR 577 (Bom.). 4.4 Accordingly, I hold that the credit availed by the appellant on other welfare expenses and the catering charges collected from the employees are ineligible and was correctly denied by lower authorities. Appellant is directed to revers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
