TMI Blog2023 (11) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the goods themselves are exempt from duty of central excise. HELD THAT:- Considering the lack of detailed examination of the submissions of the appellant herein in relation to the several heads on which CENVAT credit was directed to be recovered, it would be appropriate for the matter to be decided afresh for which purpose, the impugned order set aside and the dispute remanded back to the original authority for fresh determination. Needless to say, appellant herein shall be given an opportunity to present their submissions and the adjudicating authority shall, thereafter, determine the scope and extent of recovery proposed in the show cause notice in terms of settled law and the factual matrix. Appeal allowed by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manpower recruitment and supply agency service to the extent of ₹ 25,932/- and for services rendered by Mumbai International Airport Authority amounting to ₹ 29,42,220/- were enumerated as ineligible. 3. It is the contention of Learned Counsel for the appellant that the issue of eligibility of CENVAT credit on outward transportation up to the place of removal, for the period from prior to 1st March 2008 stands settled by the decision of the Hon ble High Court of Karnataka in Commissioner of Central Excise, Bangalore v. ABB Ltd [2011 (23) STR 97 (Kar.)] that was upheld by the Hon ble Supreme Court in Commissioner of Central Excise, Belgaum v. Vasavadatta Cements Ltd [2018 (11) GSTL 3 (SC)]. It was further contended that fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport agency service for the period from 1st March 2008 is set aside for a fresh determination. 6. Insofar as the eligibility of credit on outdoor catering service is concerned, it would appear that one of the issues in dispute is the extent to which such cost has been recovered from employees. Though the Learned Counsel argued that this had not been a ground raised in the show cause notice, we, nonetheless, are of the opinion that applicability of the law as settled by judicial decisions needs ascertainment and, therefore, the facts must be subjected to evaluation. 7. Insofar as the other portion of the demand is concerned which is availment of credit of tax paid on charges levied by Mumbai International Airport Ltd in connec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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