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2017 (1) TMI 91 - CESTAT BANGALORE

2017 (1) TMI 91 - CESTAT BANGALORE - TMI - CENVAT credit - outdoor catering service - travel agency service - Held that: - this Tribunal vide its judgment in appellant's own case BELL CERAMICS LTD. Versus COMMISSIONER OF C. EX., BANGALORE [2010 (9) TMI 583 - CESTAT, BANGALORE] has allowed the appeal by holding that the appellant is entitled for CENVAT credit on outdoor catering as well as rent-a-cab service and both these services fall in the definition of ‘input service’ as contained in Rule 2( .....

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of the present case are that the appellant is engaged in the production and clearance of excisable goods falling under Chapter 69 of the Fist Schedule of CETA, 1985 and they are availing CENVAT credit on capital goods, inputs and input services. During the period from February 2008 to November 2008, appellant availed CENVAT credit of service tax charged on outdoor catering service and travel agency service (transportation provide to their employees). Thereafter show-cause notice was issued to th .....

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