2015 (6) TMI 744 - AT - Central Excise

Denial of CENVAT Credit - whether the appellant is eligible for CENVAT credit of service tax paid on Outdoor Catering Service, Canteen Service and service tax paid on Printing and Stationery expenses - Held that - appellant is eligible for the benefit of CENVAT credit. As regards Printing and Stationery, the learned consultant submits that the Printing and Stationery expenses relate to printing of job cards etc for use in the factory. I find that in respect of these services credit should be allowed. - Decision in the case of Resil Chemicals Pvt. Ltd. Vs. CCE, Bangalore-I 2013 (11) TMI 21 - CESTAT-Bang. and Dr. Reddy s Lab Ltd. Vs. CCE, Hyderabad 2009 (9) TMI 287 CESTAT, Bang. followed - Decided in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT Bangalore states that the appellant is eligible for CENVAT credit of service tax paid on Outdoor Catering Service, Canteen Service, and Printing and Stationery expenses. The decision is based on precedent Tribunal rulings, and the appellant is granted the benefit of CENVAT credit without the need for pre-deposit.