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2016 (5) TMI 661 - CESTAT MUMBAI

2016 (5) TMI 661 - CESTAT MUMBAI - 2016 (45) S.T.R. 71 (Tri. - Mumbai) - Denial of Cenvat credit - CHA Services and Outdoor Catering Services - No evidence to show that cost of said services was borne by the appellant - Appellant argued that when the place of removal for the purpose of export is a Port of Export in terms of Circular No. 999/6/2015-CX dated 28.2.2015 then the credit of CHA services needs to be allowed. Also their factory is covered by the Section 92 of the Factories Act, 1948 and .....

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hem. However, proportion of Service Tax in respect of the cost of such catering services borne by the employees of the appellant would not be admissible. - Decided partly in favour of appellant - Appeal No. E/1306 & 1413/11 - Order No.A/87405-87406/16/SMB - Dated:- 27-4-2016 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Ashutosh Nath, AC (AR) For the Respondent : Shri D.H. Nadkarni, Advocate ORDER PER: RAJU M/s Apar Industries Ltd. utilized services of CHA and Outdoor Catering Servic .....

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credit of CHA services on the ground that the CHA services were used for clearance of goods for export after removal from the factory on the strength of CBE&C Circular No. 137/85/2007-CX-4. The Commissioner (Appeals) had, however, denied the credit of Service Tax paid on the Outdoor Catering Service availed on the canteen services provided by M/s Apar Industries Ltd. in their factory. It was denied on the grounds that the cost of the services received in the canteen was not borne by M/s Apar .....

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stries Ltd. - 2014 (307) ELT 15 (Guj) and the decision of Tribunal in case of JSW Steel Ltd. - 2014 (36) STR 801 (Tri). In respect of the Outdoor Catering Services, he relied on the decision of GTC Industries Ltd. - 2008 (12) STR 468 (Tri-LB). He argued that their factory is covered by the Section 92 of the Factories Act, 1948 and hence it is mandatory for them to provide canteen services. He, however, clarified that the part of the cost of the catering is borne by M/s Apar Industries Ltd. and b .....

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turer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined acc .....

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