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2018 (2) TMI 789

personal use, accordingly clearly get covered under the exclusion provided under the Clause (C) - credit not allowed - appeal dismissed - decided against appellant. - Appeal No. E/88060/2013-SM[BR] - Order No. A/91709/2017 - 15-12-2017 - Mr. Ramesh Nair, Member (Judicial) For The Appellant : Shri Sanjay Dwivedi, Advocate For The Respondent : Shri M.P. Damle, Assistant Commissioner (AR) ORDER Per: .....

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is provided also for the reason that maintaining the catering service is statutorily mandatory under the Factory Act, 1948, therefore the credit is admissible. He placed reliance on the following judgment:- (i) Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE, Nashik 2014-TIOL-2460-CESTAT-MUM (ii) CCE, Delhi-III Vs. Suzuki Motorcycle India Pvt. Ltd. 2017 (47) STR 85 (Tri) (iii) CCE, Goa Vs. Hindust .....

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oduced the exclusion Clause of definition of input service as under:- (C) Such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, Membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used .....

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whether the cost of services has been taken as expenditure in the books of account does not render the services as admissible for CENVAT credit. Similarly, the submission of the learned Counsel it is necessity for running the factory under three shifts and it is a requirement under the statute of Factory Act, 1948 does not make eligible such services for CENVAT credit when Outdoor Catering Servic .....

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ny employee but used by company. In the fact of the present case, there is no dispute the Outdoor Catering Services is exclusively used for the employee of the company, even though the expenses were borne. Therefore Outdoor Catering Services for personal use, accordingly clearly covered under the exclusion provided under the Clause (C). As per the above discussion, the appellant is not eligible fo .....

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