2013 (10) TMI 186

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.... Akshay Desai (Chartered Accountant) appearing on behalf of the appellant that the issues regarding admissibility of Cenvat Credit with reference to Canteen Services (Catering Services) and Travel Agency Services are no more res-integra in view of the following judgments and the credit was rightly availed by the appellant:- (a) Cadmach Machiner Co. (P) Limited vs. CCE, Ahmd [2013 (31) STR 33 (Tri. Ahmd.)] (b) CCE Vadodara vs. Haldyn Glass Gujarat Limited [2009 (240) ELT 729 (Tri. AHmd.)] (c) CCE vs. Schatt Glass India (P) Limited [2013] 31 taxmann.com 37 (Ahmedabad CESTAT)] 3. Shri Manoj Kutty, A.R. appearing on behalf of the Revenue argued that though the admissibility of cenvat credit on the impugned inputs services has been a....

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....ies that the canteen services were being provided as per the requirement of Factories Act and failure to provide the same would attract penal provision. However, in this case, appellant has submitted that the food was provided at concessional rates whereas in the cases of Ultratech Cement and Parth Poly Woven Pvt. Ltd. the decisions were rendered holding that the entire Service Tax is admissible in view of the fact that the food was provided free. However, if the amount is recovered separately by assessee and not by the caterer while providing food the same has to be deducted from the amount paid to the caterer for providing service. Needless to say that the amount paid by worker/staff to the assessee, has to be treated as exclusive of Serv....

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....ecovered any charge for the subsidized food from the Employees/ Staff/ Worker of the appellant, is required to be verified by the original adjudicating authority in view of the law laid down in the case of CCE, Nagpur vs. Ultratech Cement Limited (supra) by Bombay High Court and in the case of Cadmach Machinery Co. (P) Limited vs. CCE Ahmedabad (supra). For the purpose of verification of this aspect, the case is remanded back to the original adjudicating authority to pass suitable order after giving an opportunity of personal hearing to the appellant. 6. Regarding service tax credit on Travel Agency (Rent-a-Cab Service), appellant's case is that their factory is situated at a distance of 38 Kms. from Vadodara on Padra-Jambusar road at a ....