TMI Blog2016 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004? - the case of The Commissioner of Central Excise, Chennai III Commissionerate Versus M/s. Visteon Powertrain Control Systems (P) Limited, Customs, Excise & Service Tax Appellate Tribunal [2015 (3) TMI 736 - MADRAS HIGH COURT] relied upon - Held that: - the decision of the case squarely applies to the present case where it was held that use of the outdoor catering services is integrally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajesh Ostwal, Advocate for Appellant Shri R.K. Maji, Asstt. Commr. (A.R) for respondent ORDER This appeal is directed against Order-in-Appeal No. PIII/VM/05/10 dated 15.01.2010 passed by the Commissioner of Central Excise (Appeals-III), Pune, wherein Ld. Commissioner upholding the Order-in-Original No.07/CEX/2009 dated 06.08.2009 rejected the appeal of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (20) S.T.R. 577 (Bom.). He further submits that on very same both the services, the High Court and this Tribunal has passed many judgments wherein the credit on Outdoor Catering Service and Employees Accident Insurance Service has been allowed. He placed reliance on the following judgements: (i) C.C.E., Chennai-III Vs. Visteon Powertrain Control Systems (P) Ltd. 2016 (41) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heubach Colour Pvt. Ltd. Vs. Commissioner of C.Ex., Surat 2013 (32) S.T.R. 225 (Tri.-Ahmd.) (viii) IBM India Pvt. Ltd. Vs. Commr. of C.Ex., Cus. S.T., Bangalore-LTU (ix) Commr. of S.T., Chennai Vs. Ford Business Services Centre Pvt. Ltd. 2015 (38) S.T.R. 700 (Tri.-Chennai). 4. On the other hand, Shri R.K. Maji, Ld. Assistant Commissioner (A.R.) appearing on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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