2016 (1) TMI 18

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....ETA 1985. They have availed cenvat credit of Rs. 69,734/- paid on input services such as canteen, construction, courier, vehicle insurance, mobile bill and security services and other services rendered at their units at Chennai, Assam and Uttarkhand. The Asst. Commissioner called upon the appellant to reverse/pay back cenvat credit availed on various input services by issuing a SCN. It was alleged that construction service, vehicle insurance, mobile bill, canteen, security service and courier services are not covered under the definition of "input service". The adjudicating authority confirmed the demand of Rs. 69,734/- on the ineligible cenvat credit of service tax for the period June 2010 to June 2011 and also imposed equal penalty under ....

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....) in his order at para-9 (Page 36 of the paper book) and the inclusive part of the definition. He relied on plethora of High Court decisions regarding catering services where credit has been allowed as input service as under :-  (i) CCE Chennai Vs Visteon Powertrain Control Systems (P) Ltd. - 2015-TIOL-580-HC-MAD-CX  (ii) CCE Chennai Vs Amrutanjan Ltd. 2015-TIOL-607-HC-MAD-CX  (iii) CCE & ST Chennai Vs Turbo Enter Energy Ltd. 2015-TIOL-629-HC-MAD-CX  (iv) CCE Chennai Vs Borg Warner Morse Tec Murugappa Pvt. Ltd. 2015-TIOL-831-HC-MAD-CX (v) CCE & ST Trichy Vs MM Forgings Ltd. 2015-TIOL-1693-HC-MAD-CX  (vi) Varun Industries Vs CCE & ST, Rajkot 205 (317) ELT 731 (Tri.-Ahmd) 3.1 Ld. counsel also drew....

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....l products, upto the place of removal. Construction Work: The Tribunal in Varun Industries Vs CCE & ST, Rajkot (supra) has held that when an assessee provides an output service on which service tax liability is discharged, inputs and input services services used for such construction work cannot be denied to the assessee. The Tribunal has relied on the order of Division Bench of the Tribunal in Navaratha S.G. Highway Prop.Pvt. Ltd. VS CST Ahmedabad - 2012 (28) S.R.T 166 (Tri.-Ahmd.). Catering (Canteen) Services : The learned counsel for the assessee, Shri Saravanan has rightly contended that the assessee is carrying on the business of manufacturing Radiators and is governed by the Factories Act, 1948 and is statutorily bound to ....