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TMI Blog2016 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri D.H. Nadkarni, Advocate ORDER PER: RAJU M/s Apar Industries Ltd. utilized services of CHA and Outdoor Catering Services. The credit of the Service Tax paid on Outdoor Catering Services was denied to the appellant by both the original adjudicating authority as well as first appellate authority. The credit of CHA services was denied by the original adjudicating authority but the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evidence to show that the cost of the said services was borne by M/s Apar Industries Ltd. 3. Learned Counsel for M/s Apar Industries Ltd. argued that when the place of removal for the purpose of export is a Port of Export in terms of Circular No. 999/6/2015-CX dated 28.2.2015 and therefore, credit of CHA services needs to be allowed. He also relied on the decision of Hon'ble High Court of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the rival submissions. I find that the Circular No. 999/6/2015-CX dated 28.2.2015 in para 6 clarified as under: - "6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s included in the cost of production. We further note that in case of a factory having more than 250 workers under Section 46 of the Factories Act, 1948, it is mandatory on the part of the factories to provide a canteen facility within the factory premises and failure to comply with the provisions of Section 46 attracts prosecution and penalty under Section 92 of the Factories Act, 1948. A service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g appropriate orders." In view of the above, the credit of Outdoor Catering Services in the proportion in which the expenditure is borne by M/s Apar Industries Ltd. would be admissible to them. However, proportion of Service Tax in respect of the cost of such catering is borne by the employees of Apar Industries Ltd. would not be admissible. 6. The appeal of M/s Apar Industries is thus partly al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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