2016 (8) TMI 897

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.... service Tax paid on out-door catering, rent-a-cab, hotel booking expenses and car maintenance charges etc. all the three appeals are being disposed by a common order. The period and  amounts in all the three appeals are as under: Appeal No. E/1751/2010 E/1752/2010 E/1753/2010 Period of dispute November 2004 to March 2007 April 2007 to October 2007 November 2007 to June 2008 Credit denied Rs. 4,72,151/- Rs. 1,82,353/- Rs. 2,32,176/- Penalty imposed Rs. 4,72,151/- Rs. 2,000/- Rs. 2000/- 2. Briefly the facts of the present case are that the appellants are manufacturers of oil seeds falling under chapter 8488420000 of the Schedule to CETA 1985 and are availing the facility of CENVAT Credi....

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.... in the following cases: i) Hindustan National Glass & Industries Ltd Vs CCE Nashik [2016(41)STR 527(Tri-Mum)] ii) One Advertising & Communication Services Ltd Vs CST Ahmedabad[2012(27)STR 344(Tri-Ahmd)] iii) ISMT Ltd Vs CC & CE Aurangabad [2015(40)STR 596(Tri-Mum)] Further, he relied upon the following case laws wherein CENVAT Credit of service tax paid on out-door catering and rent a cab services have been allowed in favour of the assessee: i) CCE., Cus & ST., LTU Bangalore Vs Sansera Engineering Pvt Ltd [2016(41)STR 611(kar) ii) CCE Bangalore-III Vs Stanzen Toyotetsu India (P) Ltd [2011(23)STR 444(Kar) iii) Paramount Communication Ltd Vs CCE Bangalore-I [2015(40)STR 265(Tri-Del)] ....