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Multi Flex Lami Print Ltd. Versus Commissioner of Central Excise

2016 (5) TMI 1281 - CESTAT MUMBAI

Cenvat credit - service tax paid by the service providers in respect of rent-a-cab services, mobile phone services, telephone services used in residence and guest house, pest control of factory and office and group insurance of workmen compensation - .....

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a reported in [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. In the said judgement, the Tribunal has held that service tax paid on the canteen services, transportation of employees, group insurance/health policy are eligible for availing Cenvat credit. A .....

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- High Court of Bombay] and CCE Vs. Excel Crop Care Ltd. [2008 (7) TMI 160 - HIGH COURT GUJARAT] are directly on the point and holds Cenvat Credit is allowed on the service tax paid. - Decided in favour of appellant - APPEAL No. E/968/12 - Order No. .....

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05/2012 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. None appeared on behalf of the appellant despite notice. 3. Since the appeal is of 2012, I take up the appeal for disposal in the absence of any representation. 4. Heard the learn .....

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ices, telephone services used in residence and guest house, pest control of factory and office and group insurance of workmen compensation. Both the lower authorities have come to the conclusion that these services are not integrally connected to the .....

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ang) speaks about the integral connection in manufacturing activities gone into before availing the Cenvat Credit on the input service, vis-vis the activity, ie., manufacturing activities of the person claiming the Cenvat Credit. It is his submission .....

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cifically recorded that any service received in guest house is ineligible for availing Cenvat Credit. In the said judgement, he relies on the decision of the Hon ble High Court of Bombay in the case of Maigarh Cement 2010 (20) STR 456. 7. After consi .....

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