TMI Blog2018 (5) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ert help was obtained to do the work, on which service tax liability is discharged - credit allowed. Out-door catering services - Held that: - the CENVAT credit availed on such invoices which were issued prior to 01.04.2011 for the services availed prior to 01.04.2011 cannot be denied to the appellant - the services of out-door catering were availed and received by the appellant prior to 01.04.2011, hence, they are eligible for the availment of CENVAT credit of such service tax paid - credit allowed. Appeal allowed - decided in favor of appellant. - E/30986 to 30991/2017-SM - A/ 30418-30423/2018 - Dated:- 7-2-2018 - Mr. M.V. Ravindran, Member (Judicial) Mr Roshil Nichani, Adv, for the Appellant. Mr Arun Kumar, A.R. for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit availed after 01.04.2011 in respect landscaping and out-door catering services was ineligible but was allowed credit on such services for the period prior to 01.04.2011, reasoning for disallowance of part credit on the out-door catering services was being specifically excluded from the definition of input services post 01.04.2011; CENVAT credit cannot be availed even if the cost of such out-door catering is included in the price of the goods or otherwise; in respect of event management services, the final product manufactured by appellant being iron ore pellets used in blast furnace in iron and steel industries that does not require any favour and not for individual consumption, hence event management services which are received by app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made subsequently, hence CENVAT credit should not be denied and that they had not availed the CENVAT credit of the service tax on the contributions from the employees as they are not recovering any amount from the employees of the factory. Further he places reliance on the judgement of the Hon ble High Court of Bombay in the case of Coca Cola India Pvt Ltd Vs CCE [2009(15)STR 657 (Bom)] to submit that once cost of services has been considered towards price of final product, CENVAT credit should not be denied. 5. Learned A.R. on the other hand submits that as regards, the CENVAT credit on out-door catering services post 01.04.2011, the law is well settled as the provisions themselves indicate that such CENVAT credit cannot be availed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and additive storage facilities. This factual matrix is not disputed. On perusal of the consent given by the Andhra Pradesh Pollution Control Board, it is seen that there is a specific clause for maintaining green belt in the form of well developed gardens in 50 acres around the Plant. If such a mandatory requirement needs to be fulfilled, the appellant was correct in arguing that expert help was obtained to do the work, on which service tax liability is discharged. These expenses incurred being for the compliance of the law and a must for running the factory, in my view the CENVAT credit availed on this landscaping services needs to be allowed. I find this is the law which has been settled by the Hon ble High of Karnataka in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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