2016 (10) TMI 791

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....cted against Order-in-Appeal No. PIII/VM/05/10 dated 15.01.2010 passed by the Commissioner of Central Excise (Appeals-III), Pune, wherein Ld. Commissioner upholding the Order-in-Original No.07/CEX/2009 dated 06.08.2009 rejected the appeal of the appellant. 2.  The issue involved in this appeal is whether the appellant being manufacturer is entitled for Cenvat Credit in respect of Outdoor Cat....

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....passed many  judgments wherein the credit on Outdoor Catering Service and Employees Accident Insurance Service has been allowed.  He placed reliance on the following judgements: (i)  C.C.E., Chennai-III Vs. Visteon Powertrain Control  Systems (P) Ltd.   2016 (41) S.T.R. 168 (Mad.) (ii)  Commissioner of C.Ex., Bangalore-II Vs. Tata Steel Ltd.   2015 (39) S.T.R....

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....   2013 (32) S.T.R. 225 (Tri.-Ahmd.) (viii)  IBM India Pvt. Ltd. Vs. Commr. of C.Ex., Cus. & S.T., Bangalore-LTU (ix)  Commr. of S.T., Chennai Vs. Ford Business Services Centre Pvt. Ltd.   2015 (38) S.T.R. 700 (Tri.-Chennai). 4.  On the other hand, Shri R.K. Maji, Ld. Assistant Commissioner (A.R.) appearing on behalf of Revenue reiterates the findings of the impugned ....