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TMI Blog2016 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... han Sharma, Advocate. ORDER PER: S.K. MOHANTY Revenue is in appeal against the impugned order dated 30.01.2009 passed by the Commissioner (Appeals), Central Excise, Delhi-III, setting aside the adjudication order wherein, Cenvat credit taken by the respondent on the disputed services has been disallowed. 2. The grievances of the Revenue in this appeal are as follows:- Banking and other financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service received by DTA Unit cannot be transferred to the EOU unit. 3. I have heard the ld. Counsel for both sides and perused the records. 4. Banking and other financial services are covered in the inclusive part of definition of input service under the head financing. Further, the said services have been used/utilised for accomplishing the purpose of business. Thus, cenvat credit of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facilities because of a statutory obligation imposed on him under Section 46 of the Factories Act, it becomes a condition of service as far as the employees are concerned. He has paid the service tax on outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product. It may be a welfare measure but certainly it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent had availed Cenvat credit of service tax paid by various job workers on business auxiliary services, which according to the Revenue is not leviable to service tax. Since service providers are registered with the Service Tax Department and service tax paid by them were accepted and retained as statutory dues by the jurisdictional Service Tax authorities, the same cannot be denied at the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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