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Idea Cellular Ltd. Versus Commissioner of Service Tax, Mumbai

2015 (3) TMI 1214 - CESTAT MUMBAI

Cenvat credit - service tax paid on outdoor catering service - period is from 2004-05 to 2008-09 - Held that:- input service has been defined under Rule 2 (l) of Cenvat Credit Rules, 2004 and the same as it stood at the relevant time included within .....

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Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] decided by the Hon’ble Bombay High Court would apply squarely to the facts of the present case and this Tribunal in a number of cases have followed the same decision and allowed such input service credits. .....

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- 31-3-2015 - Mr. P. R. Chandrasekharan, Member ( Technical ) Shri.Manoj Chauhan, CA for appellant Shri.B K Iyer, Supdt. (AR), for respondent ORDER 1. The appeal is directed against Order-in-Original No.17/ST/RN/SCL/M-II/13-14 dated 28/02/2014 passed .....

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tion Ltd. (now known as M/s.Idea Cellular Ltd.). He has also ordered for recovery of interest on the credit wrongly taken and has imposed an equivalent amount of penalty under Rule 15 (4) of the Cenvat Credit Rules, 2004 read with Section 78 of the F .....

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e used in or in relation to rendering the output service. Only with effect from 01/04/2011, out door catering service was excluded from the scope of input service. Prior to that, catering service was covered within the ambit of input service. He reli .....

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ANG in support of his contention. Accordingly, he pleads for setting aside the impugned order and allowing the appeal. 3. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the lower authorities. 4. I have considered .....

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ase the appellant is an output service provider. Therefore, the facts are distinguishable and hence, the ratio of the High Court decision in the Ultra Tech case is not applicable. I find this reasoning adopted by the adjudicating authority quite illo .....

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