TMI Blog2016 (2) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid on the value of the services utilized by the employees of the appellant. Furniture and Fittings are nothing but tables and chairs which were procured by appellant during the relevant period. It is a common knowledge that any insurance company is required to have chairs and tables to render services to their clients. In our considered view, the said tables and chairs are used for rendering services of general insurance, accordingly, the appeal filed by the appellant on this issue needs to be allowed and we do so. Appellant is eligible to avail the CENVAT credit of excise duty paid on Furniture and Fittings and also the service tax paid on canteen services as indicated herein above. - Decided in favor of assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the facts of the case and the impugned order. It is his submission that Furniture and Fittings are required by the appellant for rendering the services of general insurance. It is his submission that the said Furniture and Fittings may not classify as capital goods but are definitely inputs. He would draw our attention to definition inputs in rule 2(k) of CENVAT credit rules 2004, (herein after referred to as rules). He would submit that the CENVAT credit on the canteen services as availed by the appellant is now confirmed by the Hon'ble High Court of Bombay in the case of Ultratech cement - 2010-TIOL-745-HC-Mum, holding that such credit is available. He would submit that as regards the Furniture and Fittings, the tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is eligible to avail CENVAT credit of the Excise Duty paid on Furniture and Fittings and the Service Tax paid on outdoor catering services or otherwise. 6.1 As regards the CENVAT credit of the service tax paid on catering services, the law is fairly settled by a judgment of Hon'ble High Court of Bombay in the case of Ultratech Cement (supra). The Hon'ble High Court has categorly stated that CENVAT credit can be availed on the service tax paid on the portion which is being paid by the canteen contractor. The Hon'ble High Court has also held that service tax paid on contribution or value of the canteen services enjoyed by the employees will not be available as CENVAT credit. In view of this, we hold that appellant is el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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