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The Commissioner of Central Excise Versus M/s. Bharath Heavy Electricals Ltd., The Customs, Excise & Service Tax Appellate Tribunal

2016 (3) TMI 441 - MADRAS HIGH COURT

Cenvat Credit - input service - Outdoor catering services provided to the employees of the factory - Held that:- the Commissioner did not dispute the fact that the outdoor catering services were rendered to persons engaged by the assessee in or in relation to their business activities. On the contrary, the Commissioner, in his Order in Original, recorded a finding that the services of outdoor catering involved mere subsidisation of food consumed in the canteen by the employees and therefore, it .....

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al's order is correct. - Decided against the revenue - Civil Miscellaneous Appeal No. 157 of 2016 - Dated:- 11-2-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. T. Chandrasekaran JUDGMENT Judgment Was Delivered By V. Ramasubramanian, J. The Revenue has come up with the above appeal under Section 35G of the Central Excise Act, 1944 questioning the correctness of the order of the Customs, Excise and Service Tax Appellate Tribunal. 2. Heard Mr.T.Chandrasekaran, learned cou .....

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er Rule 2(l) of CENVAT Credit Rules, 2004, the credit of service tax paid on the input services can be availed only when the same are used in or in relation to the manufacture of final products or in providing output services. The show cause notice related to the period from March 2009. Another show cause notice dated 29.12.2010 was issued in respect of the period from January 2010 to September 2010. 5. The Commissioner of Central Excise passed a common Order in Original No.43/2011 dated 25.10.2 .....

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or catering services' provided to the employees of the factory as an input service credit and allowing the assessee's appeal despite the fact that outdoor catering service does not fall under the ambit of the definition of 'input service' specified under Rule 2(1) of CENVAT Credit Rules, 2004 and in as much as the catering services are neither used in or in relation to the manufacture or clearance of final product nor can it be said to be an activity relating to business ? (ii) W .....

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Whether the order passed by the Tribunal in F.O.No.40770/2015 dated 9.7.2015 is correct in the absence of any finding and discussion?" 7. Before proceeding further, it should be pointed out that in a batch of appeals in CMA.Nos.2 of 2011 etc cases, a Bench of this Court held the issues arising in this appeal in favour of the assessees on the basis of the decision of the Bombay High Court in C.C.E. Vs. Ultratech Cement Limited [(2010) TIOL 745] and the decision of the Supreme Court in Maruti .....

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