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2017 (5) TMI 549 - AT - Central ExciseCENVAT credit - whether the appellant is entitle to avail Cenvat Credit on Different Outdoor Catering Services and Garden Maintenance Services under in terms of Rule 2(l) of the CER, 2004 or not? Held that - the issue has already been settled by Hon ble High Court of Bombay in the case of C.C.E. Nagpur Vs Ultratech Cement Ltd. 2010 (10) TMI 13 - BOMBAY HIGH COURT wherein it has been held that the appellant is provide Outdoor Catering Services to its workers therefore, they are entitle for input credit service. With regard to the Garden Maintenance Services, the Hon ble Karnataka High Court in the case of C.C.E. Bangalore-II Vs. Millipore India Pvt. Ltd. 2011 (4) TMI 1122 - KARNATAKA HIGH COURT , held that the appellant is entitled to avail Cenvat Credit on Garden Maintenance Service. Credit allowed - appeal allowed - decided in favor of appellant.
Issues:
1. Extension of stay application 2. Availment of Cenvat Credit on Outdoor Catering Services and Garden Maintenance Services Extension of Stay Application: The judgment addresses the application for extension of stay filed due to the appeal not being disposed of within the stipulated period. The delay in disposal was attributed to heavy pendency and not the appellant. Citing a previous ruling by a larger bench, the Tribunal granted the extension of stay, allowing the appellant to continue the stay despite the Revenue pressing for recoveries. Availment of Cenvat Credit on Outdoor Catering Services and Garden Maintenance Services: The main issue in this case was whether the appellant was entitled to avail Cenvat Credit on Outdoor Catering Services and Garden Maintenance Services under Rule 2(l) of the Central Excise Rules, 2004. The Tribunal referred to judgments by the Hon'ble High Courts of Bombay and Karnataka, which had already settled the matter. It was held that the appellant was indeed entitled to avail the Cenvat Credit on both Outdoor Catering Services and Garden Maintenance Services. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant. This judgment not only addressed the procedural aspect of granting an extension of stay but also provided a definitive ruling on the substantive issue of availing Cenvat Credit on specific services, citing precedents set by the Hon'ble High Courts.
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