2017 (5) TMI 139

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....gimaradi, Consultant Mr. R. Nagesh, Executive-Finance, IFB For the Appellant Dr. Ezhilmathi, AR For the Respondent ORDER Per S. S. Garg These two appeals have been filed by the appellant against the common impugned order dated 18.10.2010 passed by the Commissioner (A), whereby he has upheld the Order-in-Original and rejected the appeals of the appellant who was claiming CENVAT credit o....

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....- for guest house maintenance and Rs. 57,167/- for canteen services. After following the due process of law, the original authority did not allow the CENVAT credit on these two services by holding that these two services do not fall in the definition of input service. Aggrieved by the same, the appellant filed the appeal sbefore the Commissioner (A) who also upheld the Order-in-Original. 3. Hea....

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....the effect that the cost of food supplied to the employees was borne and have been considered for the cost of production of the goods and related to the activity of manufacture and business. It is also the submission of the appellant that the service tax credit paid on repair and maintenance charges of the guest house is also eligible for credit since the guest house was used for conducting busine....

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....pon the following decisions: i. DCW Ltd. vs. CCE, Tirunveli: 2016 (332) ELT 142 (Tri.-Chennai) ii. Bhushan Steel & Strips Ltd. vs. CCE: 2014 (310) ELT 918 iii. Infosys Ltd. vs. CST: 2015 (37) STR 862 (Tri.-Bang.) iv. CCE, Nagpur vs. Manikgarh Cement: 2010 (20) STR 456 (Bom.) v. Hindustan Zinc Ltd. vs. CCE: 2011 (23) STR 274 (Tri.-Del.) 7. After consi....