Tribunal waives pre-deposit for disputed Cenvat credit on various services

The Tribunal granted waiver of pre-deposit for disputed Cenvat credit on House Keeping/Cleaning, Tours and Travels, Custom House Agent, Outdoor Catering, and Clearing and Forwarding Agent services. The recovery of these amounts was stayed pending appeal disposal, based on prima facie evidence supporting the appellant's claim.

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Issues involved: Cenvat credit eligibility for various services including House Keeping/Cleaning, Tours and Travels, Outdoor Catering, Clearing and Forwarding Agent, and Custom House Agent services.

Summary:

House Keeping/Cleaning Service: The appellant's counsel argued that the service tax paid on House Keeping/Cleaning Service is essential for manufacturing final products. The Tribunal has consistently allowed Cenvat credit for such services.

Tours and Travels Service and Custom House Agent Service: Stay was granted for the Cenvat credit related to Tours and Travels Service and Custom House Agent Service in a previous case. The Tribunal upheld the stay for these services in the current case as well.

Outdoor Catering Services: The SDR referenced a decision by a Co-ordinate Bench stating that Cenvat credit for Catering services may not be eligible. However, the Tribunal found that a Larger Bench decision and consistent Tribunal views support the eligibility of Cenvat credit for Catering Services.

Clearing and Forwarding Agent Service: The Tribunal noted that a Division Bench consistently allowed Cenvat credit for Clearing and Forwarding Agent Service, supporting the appellant's claim for waiver of pre-deposit.

In conclusion, the Tribunal allowed the waiver of pre-deposit for all disputed amounts related to Cenvat credit on various services, citing prima facie evidence in favor of the appellant. The recovery of these amounts was stayed pending the appeal's disposal.

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