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Applied Micro Circuits India Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

2016 (2) TMI 336 - CESTAT MUMBAI

Cenvat Credit - eligible input services after amendment - outdoor catering services, life insurance and premium - Held that:- there is specific exclusion in respect of outdoor catering service and various other services including life insurance when such services are used for primarily or personnel use of consumption of any employee in the case as per the case records the services of outdoor catering and the life insurance services were clearly received for personal use of employees is not contr .....

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. 3. The issue involved in this case is regarding the denial of Cenvat Credit to appellants in respect of the service tax liability discharged on outdoor catering services, life insurance and premium. Both the lower authorities have rejected the contention on the ground that after amendment to definition to input services there is no case. 4. Learned Chartered Accountant draws my attention to the facts of this case and submits that the reliance pleased by the lower authorities on definition abou .....

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, Nashik 2014 (12) TMI 596 - CESTAT MUMBAI held in favour of assessee. He produces the copy of such order and also submits that the cost of the canteen services and the life insurance services have been included in the value of services rendered by them. 5. Learned departmental representative reiterates the findings of the lower authorities. 6. On perusal of the records. I find that the issue is regarding credit of Service Tax paid on the outdoor catering services and the life insurance services .....

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ellip;……… But excludes services :- (A) …. (B) …. (c) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness center, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession when such services are used primarily for personal use or consumption of any employee. It can be seen from the abov .....

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e first appellate authority in rejecting the appeal are to be reproduced "as service provided in relation to outdoor catering and life insurance are specifically excluded from the definition of input service as quoted above CENVAT credit of Service tax paid on these services taken by the appellant is found to be inadmissible. A decision given by Hon'ble CESTAT has been cited by the appellant in this regard Hindustan Coca-Cola Beverages (P.) Ltd. v. CCE Nashik. However, neither its citat .....

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