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TMI Blog2015 (10) TMI 2066X X X X Extracts X X X X X X X X Extracts X X X X ..... y have availed cenvat credit in respect of input, input services and capital goods in accordance with law. The appellants have taken Cenvat credit of service tax on various input services such as ISD as well as their own credit. A SCN was issued for denial of Rs. 50,10,402/- being the ineligible service tax credit taken and utilized towards payment of duty on the clearances of their finished goods during the period 2005-06 to 2007-08 upto 12/2007. Otherwise, the Commissioner in his impugned order allowed various credits and also disallowed input credit to the extent of Rs. 11,59,011/- on the following services. 1. Labour charges for garden maintenance at factory premises 2. Credit availed on travel. 3. Lunch expenses provided by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance of the factory and staff and other assets, he relied on the decision of the Tribunal in CCE & ST Vs. Axles India Ltd. - 2015-TIOL-563-CESTAT and the decision of the Hon ble High Court of Allahabad in the case of CCE Vs. M/s. HCL Technologies -2014-TIOL-2001-HC-ALL-CX. 5. The Ld. AR reiterated the findings of the Commissioner (Appeals) and submits that the appellants have availed the credit on the garden maintenance. For hiring charges is not regular but occasional pick up and drop of their executives is not related to manufacture of final products and also outdoor catering service provided for the employees on regular basis but it is one time payment for occasional lunch. Insurance charges not related to manufacture of final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 26.02.2015 in various CMAs allowed the assessees CMA and rejected the Revenue miscellaneous petitions and held that the outdoor catering service is eligible for cenvat credit. In regard to the Xerox machine and subscription charge, insurance charges, etc., we find that all these are related to the manufacture of final products, the Hon'ble Allahabad High Court in the case of HCL Technologies (supra), dismissed the revenue appeal and upheld the Tribunal order allowing the subscription of magazines. In the present case, the appellants have subscribed to the Indian Institute of Welding, Kolkata. This Tribunal in the case of Axles India Ltd. (supra), wherein the issue inclusive definition of Rule 2 (l) of CCR and relied various High Court d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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