GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 865 - CESTAT MUMBAI

2016 (2) TMI 865 - CESTAT MUMBAI - 2016 (43) S.T.R. 108 (Tri. - Mumbai) - Cenvat credit admisibality on input service namely ‘outdoor catering service' - Held that:- the issue raised in the show cause notice is admissibility of cenvat credit on the outdoor catering service. As regard the cost of food recovered from the employees, it only decides the quantum of the cenvat credit which is admissible. Therefore, in my considered view, it is not a fresh issue as the same coexists in the issue of adm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng to the nature of the issue as same involved interpretation of cenvat credit provision that whether the outdoor catering service is an input service or otherwise, the respondent cannot be penalized. Needless to say that the respondent be given sufficient opportunity of hearing before denovo adjudication. - Appeal No. E/37/11-Mum - Final Order No. A/85293/2016-WZB/SMB - Dated:- 31-12-2015 - Ramesh Nair, Member (Judicial) For the Appellant : Shri R.K. Maji, A.C. (AR) For the Respondent : Shri Sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g on behalf of the revenue submits that both the lower authorities had allowed the cenvat credit relying upon the judgment of GTC Industries Ltd. - [2008 (12) STR 468 (Tri.-LB)] wherein the Larger Bench held that credit on outdoor catering service is admissible even though the cost of food partly recovered from employees. In the subsequent judgment of the Hon'ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. - [2010 (20) STR 577 (Bom.) it was held that if the part of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

her submits that in principle, cenvat credit is admissible on outdoor catering service' as it is held by Tribunal and High Court in various judgments. Credit should be allowed without going into the ratio of cost of catering service born by respondent or their employees. In support of his argument, he placed reliance on the following judgments: (i) Commr. of C.Ex., Aurangabad Vs GKN Sinter Metals Ltd. - 2011-TIOL-332-CESTAT-MUM (ii) Commr. of C.Ex., Nagpur Vs Indoworth (I) Ltd. - 2011-TIOL-6 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version