2015 (10) TMI 2225

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..... t’s own case. Accordingly, the CENVAT credit on out-door travel services and mobile phone services is allowed and in respect of canteen services, the same is remanded to the original adjudicating authority for fresh decision in terms of the directions contained in the first order - Delay condoned. - Application(s) Involved : E/COD/20398/2015 in E/2703/2011-DB, E/Stay/1665/2011 in E/2703/2011-DB - .....

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..... been denied for the period from January 2008 to June 2009 on the ground that these services are in no way related to manufacture and clearance of final products in the light of the decision in the case of Maruthi Suzuki Ltd Vs CCE Delhi [2009 (240) ELT 641 (SC). In respect of all the three services, there are precedent decisions of the Tribunal which have been passed subsequent to the decision in .....

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..... es. To that extent CENVAT credit may have to be denied. Only to consider the effect of subsidization and the effect of the same on CENVAT credit availment, the matter is remanded to the original adjudicating authority. Appeal is disposed of in the above terms. 2. In view of the above order, we condone the delay and after allowing the stay petition, dispose of the appeal itself by following the .....

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