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2016 (4) TMI 371 - CESTAT CHENNAI

2016 (4) TMI 371 - CESTAT CHENNAI - TMI - Availment of Cenvat credit - Service tax paid on outdoor catering and rent a cab service - Appellant claimed that period of dispute is prior to 01.04.2011 and hence, they are eligible for credit though they have taken credit of the said services in their cenvat account during June, 2011 - Held that:- the appellant has availed Cenvat credit facility on outdoor catering service provided in the factory premises to its employees and also provided rent a cab .....

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t 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 - Final Order No. 40586 / 2016 - Dated:- 30-3-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For .....

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ounting to ₹ 3,690/- and rent a cab service amounting to ₹ 6,313/-. The appellant claimed that the period of dispute is prior to 01/04/2011 and hence, they are eligible for credit though they have taken credit of the said services in their cenvat account during June, 2011. The adjudicating authority confirmed the demand/recovery of ineligible credit of ₹ 10,273/- along with interest and imposed a penalty of ₹ 1,000/- under Rule 15 of the Cenvat credit Rules, 2004. On appe .....

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nd 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 , .....

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on which credit is not allowed now? E.g. rent-a-cab service The credit on such service shall be available if its provision had been completed before 01.04.2011. She relied on the following citations: 1. CCE, Bangalore Vs. Stanzen Toyotetsu India (P) Ltd.-2011 (23) STR 444 (Kar.) 2. CCE, Ahmedabad Vs. Ferromatik Milacron India Ltd.-2011 (21) STR 8 (Guj.) 3. CCE, Nagpur Vs. Ultratech Cement Ltd.-2010 (260) ELT 369 (Bom.) 4. Central Bank of India Vs. CCE & ST, Coimbatore-2012-TIOL-1314-CESTAT-M .....

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