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2016 (2) TMI 316 - CESTAT MUMBAI

2016 (2) TMI 316 - CESTAT MUMBAI - 2016 (42) S.T.R. 938 (Tri. - Mumbai) - Cenvat Credit - scope of capital goods and input services for providing output services being General insurance services - credit of duty of excise paid on furniture and fixture - Revenue is of the view that they could not have availed CENVAT credit on Furniture and Fittings as they were not capital goods and on the "Outdoor Catering Services" it was not related to the services rendered by them which are taxable. - He .....

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ients. 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. - Appeal No. ST/184/12-Mum - Final Order No. A/85492/2016-WZB/STB - Dated:- 5-1-201 .....

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input services as also on capital goods and inputs. Appellant availed the CENVAT credit of Central Excise duty paid on Furniture and Fittings during the period 2006-07, 2008-09 and also on the service tax paid by the canteen contractor. Revenue is of the view that they could not have availed CENVAT credit on Furniture and Fittings as they were not capital goods and on the "Outdoor Catering Services" it was not related to the services rendered by them which are taxable. Show cause noti .....

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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 ceme .....

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availed the CENVAT credit on Furniture and Fittings holding them to be capital goods. He would submit that the said Furniture and Fittings do not classify as capital goods as per the definition in the rules, as they fall under different chapter and not those chapters which are treated as capital goods by the rules. He would submit that the ratio of judgment to the tribunal in the case of Bharti Airtel Ltd. - 2012-TIOL-209-CESTAT-Mum will apply which according to him is there has to be sufficien .....

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th by both sides and perused the records. 6. The issue that needs to be decided in the case in hand is whether during the material period, appellant 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 .....

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