TMI Blog2018 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... t case. Hotel stay charges - travel agent charges incurred by the appellant in relation to sales/marketing of their product Held that: - services is admissible to credit in view of the judgment of this Tribunal in Honda Motorcycle s case [2016 (8) TMI 308 - CESTAT CHANDIGARH] - credit allowed. Construction service - Held that: - the Ld. Commissioner(Appeals) has already remanded the matter to the adjudicating authority, hence, the said issue for the earlier period is also remanded to the adjudicating authority for verification. Further the appellant had availed credit of ₹ 2,53,452/- but could not explain it properly before the authorities below against on which particular input service it was availed. The Ld. Advocate claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,84,580/-. Hence, the present appeal. 3. Ld. Advocate Sh. S. Narayanan for the appellant submits that the credit amount of ₹ 35,582/- relating to Outdoor Catering Service (Canteen Service) availed for the period 2010-2011 is eligible in view of the judgment of the Hon ble Gujarat High Court in the case of CCE Ahmedabad vs Ferromatic Milacron India Ltd. 2011 (21) STR (8) (Guj.). He submits that they have not collected any amount from the employees in providing the Canteen Service. Credit of ₹ 24,861/- availed relating to employees transportation service during the period 2010-2011, and also for subsequent period i.e. for 2015-2016, amounting to ₹ 2,73,455/-, it is admissible to credit. It is his contention that due to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority in this regard, and accordingly he prays that this issue also may be remanded to the adjudicating authority. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the Ld. Commissioner (Appeals) has remanded the matter in relation to some services for verification of facts. He has no objection in remanding the matter for ascertaining the claim of the appellant relating to admissibility of credit on unexplained amount of credit availed, employees transport service and construction service. 5. Heard both the sides and perused the records. 6. There is no dispute of the fact that the appellant had availed credit on various input services mentioned as above. Out of these services, se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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