TMI Blog2023 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated 17.09.2010 - HELD THAT:- Hon ble High Court of Karnataka in the case COMMISSIONER OF CENTRAL EXCISE, BANGALORE-I VERSUS BELL CERAMICS LTD. [ 2011 (9) TMI 792 - KARNATAKA HIGH COURT] has held that the Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit. Following the said ruling of Hon ble Karnataka High Court, CENVAT Credit of Service Tax paid on Outdoor Catering Service and Rent-a-Cab Service are allowed in the present appeal. Club Services - HELD THAT:- The issue is no more res integra and this Tribunal has decided it in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hospitality Service. There was proposal to deny CENVAT Credit to the tune of Rs. 3,19,796/-. Subsequently on 17.09.2010 another show cause notice on similar lines proposing to deny CENVAT Credit of Rs. 1,10,723/- on the same services for the period from November 2009 to March 2010 was issued. Both the show cause notices were adjudicated by the original authority together. The original authority dropped the proceedings initiated against the show cause notice. Revenue preferred an appeal before the learned Commissioner (Appeals). Commissioner (Appeals) allowed the appeal filed by the Revenue and set aside the order passed by the original authority and disallowed CENVAT Credit of Service Tax paid on above stated services to the appellant. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs Bell Ceramics Ltd reported at 2012 (25) STR 428 (Kar) and submitted that the Hon ble Karnataka High Court has held that services such as Outdoor Catering Service and Rent-A-Cab Service provided to the manpower working in a manufacturing unit were admissible as input services, in respect of Club Services he has submitted that the club membership was of the company and company was paying the membership fee and services of the club were utilize for the purpose of business and that the period was also before 2011. He has relied on decision of this Tribunal in the case of Vinayak Steels Limited Vs Commissioner of Central Excise Service Tax, Hyderabad reported at 2017 (4) G.S.T.L. 188 (Tri.- Hyderabad) and submitted that it was held in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for CENVAT Credit. Following the said ruling of Hon ble Karnataka High Court, I allow CENVAT Credit of Service Tax paid on Outdoor Catering Service and Rent-a-Cab Service in the present appeal. 7. Insofar as Club Services are concerned, I find that the issue is no more res integra and this Tribunal has decided it in the case of Vinayak Steels Limited Vs Commissioner of Central Excise Service Tax, Hyderabad reported at 2017 (4) G.S.T.L. 188 (Tri.- Hyderabad), wherein it was decided that corporate membership of the club is utilized for business meetings and sales meetings and therefore, for the period prior to 01.04.2011, Service Tax paid on corporate membership of club was admissible for availment of CENVAT Credit. Following the preced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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