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TMI Blog2024 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer of wire rods, wire ropes, wires etc. in its factory at Tarapur where it had received various input services during manufacture of the final product. Show-cause notice dated 11.04.2012 was issued by the Department denying CENVAT Credit of the above referred amount for the period from August, 2007 to July, 2011 with a proposal for its recovery alongwith interest under Rule 14 of the CENVAT Credit Rules, 2004 and imposition of penalty of equal amount under Rule 15(2) of the said Rule read with Section 11A, 11AA and 11AC respectively was proposed. Matter was adjudicated by the Commissioner confirming the proposal made in show-cause notice against which Appellant preferred an appeal before the CESTAT who, vide its order dated A/258/13/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of availment of CENVAT Credit on identical services. In producing decision of this Tribunal on bus services for transportation of employees passed in the case of Microsoft India (R & D) Pvt. Ltd. Vs. CCE reported in 2022 (56) GSTL 29 (T), CCE Vs. Haldyn Glass Gujarat Ltd. reported in 2009 (240) ELT 729 (T), Piramal Enterprise Ltd. Vs. CCE reported in 2018 (1) TMI 460 CESTAT Mumbai, on catering services to workers passed in the case of Heartland Bangalore Transcription Ser. (P) Ltd. Vs. CST reported in 2011 (21) STR 430 (T), Stanzen Toyotetsu India Pvt. Ltd. Vs. CCE. reported in 2009 (14) STR 316 (T) - that was affirmed by Hon'ble Karnataka High Court in 2011 (23) STR 444 (Kar.), on renovation and maintenance of executive toilets a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould qualify for input credit and not all services and the same has been categorically analysed by leaned Commissioner, for which interference by the Tribunal in the order passed by the Commissioner is uncalled for. 5. We took note of the submissions and perused the case record, order of the Commissioner and relied upon judgments. At the outset it must be kept on record that denial of CENVAT Credit on those services namely services provided to the employee for transportation to and fro the workplace by bus, provision for canteen services, Mathadi services were made on the ground that there was no statutory requirement/obligation to provide those services. Moreover on renovation of executive toilets and housekeeping of administrative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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