2016 (8) TMI 897

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..... available being input service – appeal disposed off – decided in favor of appellant. - E/1751 to 1753/2010-SM - Final Order No. 20648-20650/ 2016 - Dated:- 23-8-2016 - Shri S. S. Garg, Judicial Member Mr Raghavendra, Adv For the Appellant Mr Parashiva Murthy, A.R. For the Respondent ORDER Per S. S. Garg The appellant has filed three appeals against the impugned order-in-appeal dated 31.05.2010 vide which the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the order-in-original. Since the issue involved in all the three appeals is relating to denial of CENVAT Credit of service Tax paid on out-door catering, rent-a-cab, hotel booking expenses and car maintenance charges etc. all the three a .....

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..... red in the manufacture and clearance of their final products. On these allegations, show-cause notices were issued which culminated into passing of the order-in-original denying CENVAT credit availed irregularly and on appeal, learned Commissioner has upheld the order-in-original. Hence the present appeal. 3. I have heard both the parties and perused the records. The learned counsel for the appellant submitted that the issue of availment of credit on out-door catering and rent a cab services has been settled in favour of the appellant in their own case by this Hon ble Tribunal in SKF Technologies (I) Ltd Vs CCE Bangalore vide Final Order Nos. 26514-26517/2013 dated 14.08.2013. He further submitted that the issue of availment of credit on .....

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..... g case laws: i) Dhanuka Pesticides Vs CCE Delhi [2014(303)ELT 90 (Tri-Del)] ii) Commr Vs Sharp Menthol India Ltd [2015(328)ELT 543 (Tri-Del)] iii) Escorts Ltd Vs CCE Delhi [2011(273)ELT 415 (Tri-Del) iv) CC Mumbai Vs Toyo Engineering India Ltd [2006(201)ELT 513(S.C.)] On the other hand learned A.R. reiterated the findings in the impugned order and also relied upon the following decisions: i) CCE ST (LTU) Mumbai Vs Lupin Ltd [2016(43) STR 108(Tri-Mum)] ii) Cafaro Fasteners Vs CCE Jaipur [2016(41) STR 1002(Tri-Del)] He further submitted that these cases need to be remanded to ascertain non-recovery of amount from the employees and quantify admissible input service credit. 4. The issues involved in the .....

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