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2016 (3) TMI 64 - CESTAT NEW DELHI

2016 (3) TMI 64 - CESTAT NEW DELHI - 2016 (43) S.T.R. 549 (Tri. - Del.) - Cenvat credit on the disputed services disallowed - assessee 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. - Held that:- 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 authorit .....

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nvat 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-EX [SM] - Final Order No. 50847/2016 - Dated:- 22-2-201 .....

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other financial services received by the respondent are towards payment of export clearance of the final product and the service tax paid thereon is not admissible for Cenvat credit since, the provision of service is beyond the place of removal. That courier services have no direct or indirect nexus with the manufacture of the excisable goods in the factory of the respondent. That though maintenance of canteen facility is a statutory obligation under the Factories Act, but the said service is n .....

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overed 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 .....

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acilities because of a statutory obligation imposed on him under Section 46 of the Factories Act, it becomes a condition of service as far as the employees are concerned. He has paid the service tax on outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product. It may be a welfare measure but certainly it is not a charity provided by the employer to the employees. It is an onerous legal obligation impose .....

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