TMI Blog2016 (12) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] held that credit with respect to ‘Outdoor Catering Services’ is admissible - Hon’ble Karnataka High Court in the case of CCE & ST, LTU, Bangalore v. Micro Labs Ltd. [2011 (6) TMI 115 - KARNATAKA HIGH COURT] also held that such credit on ‘Group Insurance Services’ is admissible - credit allowed - decided in favor of appellant-assessee. - E/809/11 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to December, 2008 and total credit denied by the first appellate authority is ₹ 1,00,034/-(Rupees One Lakh and Thirty Four only). That out of total credit denied ₹ 90,015/-/-(Rupees Ninety Thousand and Fifteen only) credit pertains to Outdoor Catering Services and ₹ 10,019/-(Rupees Ten Thousand and Nineteen only) Cenvat Credit pertains to Group Insurance Policy Services . It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad.)] (3) CCE, Bangalore v. Stanzen Toyotetsu India (P) Ltd. [2011 (23) STR 444 (Kar.)] (4) CCE v. GTC Industries - [2008 (12) STR 468(Tri.-LB)] (5) Hindustan Coca Cola Beverages Pvt.Ltd. v. CCE ST [2015 (38) STR 855 (T)] (6) Hindustan Coca-Cola Beverages Pvt.Ltd. v. CCE, Hyderabad [2010 (18) STR 57(T)] (7) Sun Pharmaceutical Industries v. CCE, Vapi [Order dated 06.09.2013, CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to the same issues. 4. Heard both sides and perused the case records. 5. In the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. (supra) Bombay High Court held that credit with respect to Outdoor Catering Services is admissible. It is observed from the case laws relied upon by the appellant that Group Insurance Services has been held to be admissible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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