TMI Blog2016 (4) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is of the view that outdoor catering service and rent a cab service were neither used in or in relation to the manufacture and clearance of the final products or it could be said to be an activity relating to the business. By following the ratio of decision of Hon'ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] and decision of Hon'ble Madras High Court in the case of CCE & ST, LTU, Chennai Vs. M/s. Turbo Energy Ltd. [2015 (3) TMI 632 - MADRAS HIGH COURT], the cost of input services that forms part of, the Cenvat credit availed in respect of outdoor catering service and rent a cab service is eligible as input services. - Decided in favour of appellant - E/40134/2015 - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt a cab services on the ground that the provisions of catering facility is a must under the Factories Act, 1948 and rent a cab service is used for transportation of the employees/officers of the company in order to avoid unnecessary delay in executing the day to day business activities of the Company. She further submits that the Ld. Commissioner (Appeals) has observed that the impugned services were consumed in relation to their business in general and hence, there is no dispute from this point. The decision of the Tribunal in the case of CCE, Chennai Vs. Sundaram Brake Linings Ltd. - 2010 (19) STR 172 , nolonger holds good, as the same has been overruled by the order of the Hon ble High Court of Madras in the case of CCE, Chennai-III Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and also provided rent a cab service to its employees/officers of the Company for commuting to and from the factory premises to attend to their business activities of the company. The Revenue is of the view that outdoor catering service and rent a cab service were neither used in or in relation to the manufacture and clearance of the final products or it could be said to be an activity relating to the business. The issue has been elaborately considered by the Hon ble Bombay High Court in the case of CCE, Nagpur Vs. Ultratech Cement Ltd. (supra). Further, I find that the Hon ble High Court of Madras in the case of CCE ST, LTU, Chennai Vs. M/s. Turbo Energy Ltd. - 2015 -TIOL-629-HC-MAD-CX, wherein the High Court has held in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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