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2015 (5) TMI 1003 - CESTAT NEW DELHI

2015 (5) TMI 1003 - CESTAT NEW DELHI - TMI - Denial of input service credit - Held that:- Outdoor catering service - Cenvat credit is denied to the appellant to the tune of ₹ 16,10,227/- as the said amount they have paid on account of outdoor catering service. The said amount has been recovered by the appellant on subsidized food to the employees on which service tax works out to be ₹ 5,62,378/- which appellant has already reversed along with interest. Therefore, balance amount of in .....

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on these services has also not been disputed by the appellant. Therefore same is denied and same has been paid by the appellant along with interest.

Car Repair service - On car repair service, the appellant has reversed the Cenvat credit of ₹ 1,522/- along with interest of ₹ 839/- for the period post 1st April, 2011, but for the remaining period it is the claim of the appellant that car has been provided by the Company to the higher official for their use. The contention o .....

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ant. The contention of the appellant is that seminars have been organized and during the course of seminars these photography services has been done which was ultimately used in the course of their business. Therefore, hold that appellant is entitled to take Cenvat credit on photography services as held by Hon'ble High Court of Bombay in the case of Ultratech Cement (supra). - Excise Appeal No. 52577 of 2014 - Dated:- 1-5-2015 - Ashok Jindal, Member (J) For the Appellant : Shri Shankey Agrawal, .....

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separately. A) Outdoor catering service - Cenvat credit is denied to the appellant to the tune of ₹ 16,10,227/- as the said amount they have paid on account of outdoor catering service. The said amount has been recovered by the appellant on subsidized food to the employees on which service tax works out to be ₹ 5,62,378/- which appellant has already reversed along with interest. Therefore, balance amount of input service credit is available to the appellant. B) Consultancy services .....

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