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Commissioner, Central Excise & Service Tax (Ltu) , Mumbai Versus M/s Lupin Ltd.

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 admissibility of cenvat on outdoor catering service. Moreover the judgment of .....

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edit 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 Sachin Chitnis, Adv ORDER Per Ramesh Nair The appeal is directed against Ord .....

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owed 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 the catering cost recovered from the employees, cenvat credit attributed .....

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ring 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-682-CESTAT-MUM (iii) Commr. of C.Ex., Aurangabad Vs Cummins Generator Techn .....

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