2018 (3) TMI 1276

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..... tative ORDER Per : Dr D.M. Misra Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-001-APP-242-2016-17 dt 20/07/2016 passed by Commissioner (Appeals), Central Excise, Customs and Service Tax-VADODARA-I. 3. The short issue involved in the present appeal is whether the appellants are entitled to Cenvat Credit of Rs. 11,90,543/- of Service Tax paid on Rent-a-Cab Operator Service an .....

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..... ices, which are used in providing Canteen Service to the employees in their factory, then he submitted that it is admissible even after 01.04.2011, the same in view of the judgement of this Tribunal in the case of Reliance Industries Ltd vs. Commissioner of Central Excise & Service Tax, LTU, Mumbai 2016(45).STR.383 (Tri-Mumbai). 5. Ld. Authorised Representative for the Revenue reiterated the find .....

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..... nization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, cred .....

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..... ds; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as t .....

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..... sible on the service tax paid on Outdoor Catering Service (Canteen Service) for providing it to the employees in their factory premises. In the result, the impugned order is set-aside to the extent of disallowing credit on Outdoor Catering Service and upheld on the rejection of the credit relating to Rent-a-Cab Service. Appeal disposed of. ( Dictated and pronounced in the open Court )
Case la .....

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