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M/s Apar Industries Ltd. Versus Commissioner of Central Excise, Belapur And Vice-Versa

2016 (5) TMI 661 - CESTAT 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 hence it is mandatory for them to provide canteen services. - Held .....

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tering 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 Services. The credit of the Service Tax paid on Outdoor Catering Services was d .....

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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 Industries Ltd. but was borne by the employees. It was observed that no .....

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e 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 balance is borne by the employees. 4. Learned AR relied on the impugned or .....

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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 accordingly. In view of the above, the issue stand settled in favour of M/s .....

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