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2016 (9) TMI 289 - CESTAT CHENNAI

2016 (9) TMI 289 - CESTAT CHENNAI - TMI - Demand of tax with interest - Rule 14 of CCR read with Section 73 of the Finance Act - imposition of penalty - Rule 14 (3) of CCR 2004 - CENVAT credit – input service - Outdoor catering - Car Hiring Services - Electricity Charges - Rule 2(l) of Cenvat Credit Rules, 2004 – business support services – Held that: - To deny credit on these three impugned service, reliance was placed on the judgement of the Supreme Court in the case of Maruti Suzuki Ltd. Vs C .....

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down by Tribunal’s LB in the case of Vandana Global would have no application to the facts of the present case as that was a case dealing with eligibility of cenvat credit on supporting structures – appeal allowed – decided in favor of appellant. - ST/40913/2015 - FINAL ORDER No.41077/2016 - Dated:- 24-6-2016 - Shri P.K.Choudhary, Judicial Member Ms. Kamana Shrikanth, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER The issue involved in the appeal is as to the .....

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2) Travel Expenses (3) Staff Welfare Expenses [food for shift employees] (4) Car Hire charges (for dropping employees working late nights) (5) Electricity Charges (for rented premises) (6) Delegate Fee(for enhancing the skills of employees) (7) Training Expenses Fee (for enhancing the skills of employees) Since it appeared that the input service availed by the appellant did not qualify as an eligible "input service" in terms of Rule 2(l) of Cenvat Credit Rules, 2004, a show cause notic .....

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ces and rejected the appeal in respect of three input services. He also set aside the penalty imposed under Rule 15 (3) of CCR 2004. The present appeal filed by appellant-assessee is challenging that portion of the order rejecting the appeal on input services viz. Outdoor catering, Car Hiring Services and Electricity Charges involving disputed amount of Rs.2,26,126/-. 3. Ld. counsel appearing for appellant-assessee submits that the issue on hand is no longer res integra in view of various judici .....

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ularly referred to Hon'ble Madras High Court judgement in CCE Chennai-III Vs Visteon Powertrain Control Systems (P) Ltd. - 2016 (41) STR 168 (Mad.) holding that outdoor catering services provided in factory for employees of factory is an input service eligible for credit prior to 1.4.2011. She also relied CCE Nagpur Vs Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) which was followed by Hon'ble Madras High Court in the case of Visteon Powertrain Control Systems (supra) 3.2 She relied .....

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ng services :- S.No. Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) (2) (3) 1 Delegate fee 721/- 2 Training Expense 412/- 3 Travel Expenses 10,512/- 4 Insurance Charges 7,448/- Total 19,093/- The LAA rejected the appeal of the assessee on the following inputs services :- S.No. Impugned Service/Issue Impugned Cenvat credit amount (Rs.) (1) (2) (3) 1 Outdoor catering service (food for shift employees) 1,62,185/- 2 Car Hire Service 9,715/- 3 Electricity Charges 54,226/- Total 2,26,1 .....

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