2016 (4) TMI 371

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....ohan, AC (AR) ORDER The appellant M/s. Soundarya Decorators Pvt. Ltd., are the manufacturers of storage, wall panel and flush doors etc. and are availing Cenvat credit on inputs, capital goods and input services used during the course of the manufacture of the final products and utilising the same for payment of duty. Show Cause Notice was issued questioning the availment of Cenvat credit of....

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....earing on behalf of the appellant Company argues that they are eligible to take credit on outdoor catering and rent a cab services on the ground that the provisions of catering facility is a must under the Factories Act, 1948 and rent a cab service is used for transportation of the employees/officers of the company in order to avoid unnecessary delay in executing the day to day business activities....

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....eceived before 01.04.2011 on which credit is not allowed now? E.g. rent-a-cab service The credit on such service shall be available if its provision had been completed before 01.04.2011. She relied on the following citations: 1. CCE, Bangalore Vs. Stanzen Toyotetsu India (P) Ltd.-2011 (23) STR 444 (Kar.) 2. CCE, Ahmedabad Vs. Ferromatik Milacron India Ltd.-2011 (21) STR 8 (....

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....rovided rent a cab service to its employees/officers of the Company for commuting to and from the factory premises to attend to their business activities of the company. The Revenue is of the view that outdoor catering service and rent a cab service were neither used in or in relation to the manufacture and clearance of the final products or it could be said to be an activity relating to the busin....