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2016 (4) TMI 835 - MADRAS HIGH COURT

2016 (4) TMI 835 - MADRAS HIGH COURT - TMI - Demand of Cenvat credit - Rule 14 of the CENVAT Credit Rules read with Section 11A - Availed credit of service tax paid on the out door catering services as input services and utilized the same towards payment of duty on the final products.

Held that:- in a batch of appeals, 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 Ce .....

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6 - V. Ramasubramanian And K. Ravichandrabaabu, JJ. For the Appellant : Mr. T. Chandrasekaran JUDGMENT 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 counsel for the appellant. 3. The first respondent herein is the manufacturer of industrial valves falling under Chapter Heading No.84.81 of the First Schedule to .....

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same are used in or in relation to the manufacture of final products or in providing output services. 5. The Commissioner of Central Excise passed a common Order in Original No.42/2011 dated 25.10.2011 confirming the demand under Rule 14 of the CENVAT Credit Rules read with Section 11A. A penalty was also imposed. The respondent/assessee filed an appeal, which was allowed by the Tribunal by an order dated 14.8.2015. As against the said order, the Revenue is on appeal. 6. The Revenue has raised t .....

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ering/canteen 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 ? and (ii) Whether the Tribunal's decision was correct in holding that the outdoor catering service is an eligible input service in spite of specific ruling of the High Court, Kolkata Bench in the case of M/s.Pieco Electronics & Electricals Ltd. Vs. Commissioner of Income Tax IV, Kolkatta [Appeal No.353 of 2004] [reported in .....

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