2014 (7) TMI 1272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Co. For the Appellant Mr. N. Jagadish, Superintendent (AR) For the Respondent JUDGEMENT Per : S.K. MOHANTY The appeal is directed against the impugned order dated 22.10.2010 passed by Commissioner of Customs, Central Excise and service tax (Appeals-II), Hyderabad, wherein disallowance of cenvat credit of service tax paid on outdoor catering and medical insurance in the adjudication....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Credit Rules, 2004. Hence, this present appeal before this Tribunal. 3. The authorised officer for the appellant submitted that the appellant provides food and medical insurance to its employees working in the factory premises and service tax paid on such taxable services was availed as Cenvat Credit by them. According to the appellant, the expenditure incurred on such taxable services, is rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the disputed input services are business related expenditure of the appellant, which is duly reflected in the CAS-4 maintained as per accounting standards. Hence, it will not be prudent to disallow the Cenvat credit on such services. In this context the Honble Mumbai High Court in the case of Coco Cola India Pvt. Ltd. -Vs.- CCE, Pune-III, reported in 2009-TIOL-499-HC-MUM.ST have held that inp....