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TMI Blog2018 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... . Misra This is an appeal filed against order-in-appeal No. AHM-EXCUS-002-APP-11-17-18 passed by the Commissioner of Central Excise (Appeals-II) Ahmedabad. 2. The appellants are engaged in the manufacture of excisable goods and availed cenvat credit on various input services, namely, Outdoor Catering Service (Canteen Service), Employee s Transportation Service, Epoxy Flooring Service, Travel Age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the judgment of the Hon ble Gujarat High Court in the case of CCE Ahmedabad vs Ferromatic Milacron India Ltd. 2011 (21) STR (8) (Guj.). He submits that they have not collected any amount from the employees in providing the Canteen Service. Credit of Rs. 24,861/- availed relating to employees transportation service during the period 2010-2011, and also for subsequent period i.e. for 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Honda Motorcycle & Scooter (I) Pvt. Ltd. vs CCE, Delhi-III 2016 (45) STR 397 (Tri.Chan.). Further, he submits that the credit of Rs. 2,53,167/- availed by them on Construction Service which were used by them in repair and maintenance of their factory, plant and machinery during the period 2010-2011, hence eligible to credit. Further, he has submitted that there was an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to admissibility of credit on unexplained amount of credit availed, employees transport service and construction service. 5. Heard both the sides and perused the records. 6. There is no dispute of the fact that the appellant had availed credit on various input services mentioned as above. Out of these services, service tax paid on outdoor catering service (canteen service), extended to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod is also remanded to the adjudicating authority for verification. Further, I find that the appellant had availed credit of Rs. 2,53,452/- but could not explain it properly before the authorities below against on which particular input service it was availed. The Ld. Advocate claims that now they are in possession of documents accordingly, they could establish the eligibility of the credit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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