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M/s SKF Sealing Solutions Pvt Ltd. Versus Commissioner of Central Excise, Bangalore

2016 (8) TMI 897 - CESTAT BANGALORE

CENVAT credit – manufacturer of oil seeds – input services under Rule 2(l) of CENVAT Credit Rules 2004 - outdoor catering – rent-a-cab – hotel booking expenses – car maintainance charges – Held that: - the issue is no more res-integra and is already covered in various decisions. In the appellant’s own case, the Tribunal vide its order dated 14.08.2013 has allowed the credit of CENVAT on outdoor catering and rent a cab services and similarly by other decisions of the Tribunal, hotel booking servi .....

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ated 31.05.2010 vide which the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order-in-original. Since the issue involved in all the three appeals is relating to denial of CENVAT Credit of service Tax paid on out-door catering, rent-a-cab, hotel booking expenses and car maintenance charges etc. all the three appeals are being disposed by a common order. The period and amounts in all the three appeals are as under: Appeal No. E/1751/2010 E/1752/2010 E/1753/2010 Per .....

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ing the course of verification of the records by the departmental audit party, it was noticed that the appellants have availed service tax input credit on catering services, rent-a-cab, hotel booking services and car maintenance services irregularly inasmuch as the said categories of services are beyond the purview of definition of input service under Rule 2(l) of CENVAT Credit Rules 2004 as the same are not used either directly or indirectly in or in relation to manufacture of their final produ .....

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credit on out-door catering and rent a cab services has been settled in favour of the appellant in their own case by this Hon ble Tribunal in SKF Technologies (I) Ltd Vs CCE Bangalore vide Final Order Nos. 26514-26517/2013 dated 14.08.2013. He further submitted that the issue of availment of credit on hotel booking services and car maintenance servoces is also settled in favour of the assessee by various decisions of the Tribunal in the following cases: i) Hindustan National Glass & Industr .....

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e-III Vs Stanzen Toyotetsu India (P) Ltd [2011(23)STR 444(Kar) iii) Paramount Communication Ltd Vs CCE Bangalore-I [2015(40)STR 265(Tri-Del)] iv) Resil Chemicals Pvt Ltd Vs CCE Bangalore-I [2014(36)STR 1260(Kar.)] v) CST Mumbai Vs Reliance Capital Asset Management Ltd [2016(41)STR 508(Tri-Mum)] vi) CCE Delhi Vs Pricol Ltd [2016(41)STR 649 (Tri-Del)] He further submitted that in all the three show-cause notices, CENVAT credit on service tax was proposed to be denied purely on legal basis whereas .....

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