TMI Blog2016 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on such service, on the strength of valid and proper invoice, evidencing payment of service tax, taking of such credit is in conformity with the Cenvat statute. With regard to transfer of cenvat credit by the respondent from its DTA Unit to EOU Unit, the Commissioner (Appeals) has allowed the cenvat credit by placing reliance on the decision of the Tribunal in the case of WOCO Motherson Elastomers Ltd. vs. CCE, Noida (2008 (5) TMI 61 - CESTAT NEW DELHI ), wherein it has been held that transfer of cenvat credit availed on capital goods only, has been barred by the CBEC from being transferred to an EOU from a DTA Unit and not the credit availed in respect of the inputs. - Decided in favour of assessee - Excise Appeal No. E/1112/2009-E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for both sides and perused the records. 4. Banking and other financial services are covered in the inclusive part of definition of input service under the head financing. Further, the said services have been used/utilised for accomplishing the purpose of business. Thus, cenvat credit of service tax paid on such service is available to the manufacturer/service provider, in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. 5. The outdoor catering service has been received by the respondent for providing canteen facilities to its employees, which is statutorily required to be complied with under Section 46 of the Factories Act. The issue as to whether the cenvat credit is available on the said service, is squarely covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of the manufacturer/service provider. 7. The respondent had availed Cenvat credit of service tax paid by various job workers on business auxiliary services, which according to the Revenue is not leviable to service tax. Since service providers are registered with the Service Tax Department and service tax paid by them were accepted and retained as statutory dues by the jurisdictional Service Tax authorities, the same cannot be denied at the recipient's end on the ground that the said service is not liable to payment of service tax. Since the respondent herein has taken cenvat credit of service tax on such service, on the strength of valid and proper invoice, evidencing payment of service tax, taking of such credit is in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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