2016 (6) TMI 1264 - AT - Central Excise

CENVAT credit - outdoor catering services - clearing and forwarding services - outward transportation from the factory gate to the customers - Held that - As regard the outdoor catering services, the Larger Bench of the Tribunal in the case of CCE vs. GTC Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI has held in favor of the assessee - As regards the clearing and forwarding services, the Hon ble Gujarat High Court in the case of CCE, Ahmedabad vs Cadila Healthcare Ltd. 2013 (1) TMI 304 - GUJARAT HIGH COURT has held that clearing and forwarding agent services are cenvatable - in the case of outward transportation of the goods from the factory of the customer place has been held to be cenvatable by the Larger Bench decision of the Tribunal in the case of CCE vs ABB Ltd. 2011 (3) TMI 248 - KARNATAKA HIGH COURT - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the assessee regarding the credit of Service Tax paid on outdoor catering services, clearing and forwarding services, and outward transportation. The Tribunal cited previous decisions supporting the assessee's position. The appeal by the Revenue was rejected as the issues were already decided in favor of the assessee.