TMI Blog2016 (12) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of assessee in the case of The Commissioner of Central Excise v. M/s. Borg Warner Morse Tec Murugappa Pvt Ltd [2015 (4) TMI 254 - MADRAS HIGH COURT], where similar issue was raised - It is made clear that the cost of food borne by the worker should not be taken into consideration for the purpose of grant of credit of service tax - appeal allowed - decided in favor of assessee. - Civil M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the views expressed by the Larger Bench of the Tribunal, which is apparently in conflict with the judgment of the Supreme Court in the case of Jindal by Intermedia Limited vs. Collector of Customs, Mumbai reported in 2006 (197) ELT 471 (SC)? (2) Whether the first respondent Tribunal is right in disagreeing with the speaking order recently passed by the Larger Bench in the case of GTC Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services as per Cenvat Credit Rules, which is in total disregard of the judgment of the Larger Bench in the case of GTC Industries and that of the Bombay High Court judgment in the case of Coca Cola India Private Limited? 4. The issue in this appeal stands decided in favour of the assessee by two decisions of this Court in The Commissioner of Central Excise v. M/s. Borg Warner Morse T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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