TMI Blog2018 (7) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... 71067-71073/2018-SM[BR] - Dated:- 10-5-2018 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Hrishikesh, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated seven appeals are taken together for decision since these are arising out of common impugned Order-in-Appeal No. NOIDA-EXCUS-001-APP-1444 to 1450-17-18 dated 30/11/2017 passed by Commissioner, Central Tax (Appeals), Noida. 2. The brief facts of the case are that there are three appellants i.e. (i) M/s Motherson Automotive Technologies Engineering Ltd. (MATEL) were engaged in the manufacture of Plastic Injection moulded components of Automobiles, (ii) Sumi Motherson Innovative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the grounds of appeal, Revenue had contended that it was held by Hon ble High Court of Calcutta in the case of Peico Electronics Electricals Ltd. Versus Commissioner of Income Tax reported at 201 ITR 477 (Calcutta) that even if a factory has maintained a canteen, it cannot be said that it is an integral part of manufacture or production carried on by the assessee. The ld. Commissioner (Appeals) appreciated the contention of the Revenue and held that the appellants were not entitled to avail Cenvat Credit of Service Tax paid on Outdoor Catering Service received by the appellants. Aggrieved by the said order, appellants are before this Tribunal. 3. Heard the ld. Counsel for the appellant. He has submitted that the case laws relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Outdoor Catering Service was admissible. 4. Heard the ld. A. R. for Revenue, who has relied on the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the facts on record, I find that the reliance placed by the ld. Commissioner (Appeals) on the ruling of Hon ble High Court of Calcutta in the case of Peico Electronics Electricals Ltd. Versus Commissioner of Income Tax was inappropriate since the said ruling was not in respect of admissibility of Cenvat credit. I find that in all the rulings pointed out by the ld. Counsel for the appellants Hon ble High Courts of Bombay, Gujarat Allahabad have held that Service Tax paid on Outdoor Catering Service, when such services are availed by manufacturer fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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