TaxTMI 
TaxTMI 
2023 (1) TMI 386
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....ted to Rs. 13,31,172/- held as ineligible for being premium paid for group insurance to cover employees opting for 'voluntary separation scheme (VSS)' in March 2010. The order-in-original was upheld by Commissioner (Appeals) in order-in-appeal no. YDB/30 to 36/LTU/MUM/2012 dated 29th March 2012 leading to this appeal before us. 2. According to Learned Counsel for the appellant, the dispute stands resolved by response of the Larger Bench of the Tribunal in Reliance Industries Ltd v. Commissioner of Central Excise & Service Tax (LTU), Mumbai [2022-TIOL-336-CESTAT-MUM-LB] relating to denial of credit availed in March 2007. 3. Learned Authorised Representative submits that final decision in the appeal connected with the matter referred to the....
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....irectly or indirectly, in or in relation to the manufacture of final products and includes services used in relation to activities relating to business. The aforesaid service has been used by the appellant directly in relation to activities relating to business. The Scheme, therefore, certainly has a direct nexus to the manufacturing operations. xxxxx 52. The interpretation of Rule 2(l) of the 2004 Rules has been conclusively settled by the jurisdictional Bombay High Court in Coca Cola India and Ultratech Cement. It has also been consistently so held in Principal Commissioner v. Essar Oil Ltd. [2016 (41) STR 389 (Guj.)], Commr. of S.T., Mumbai-II v. Willis Processing Services (India) Pvt. Ltd. [2017 (7) GSTL 12 (Bom.)] and Commr. of C. ....
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....e; it being in relation to activities relating to business. xxxxx 60. It needs to be remembered that eligibility of credit under the 2004 Rules is not linked to the manner in which duty is discharged on the finished goods for if this approach is accepted, the appellant would be entitled to avail credit on the input services if the finished goods are only cleared for captive consumption to another sister unit. Conversely, if the entire production was cleared as sales to independent parties, the appellant would not be entitled to such credit. 61. This issue has, in fact, been settled by the jurisdictional Bombay High Court in Ultratech Cement. The department had contended that the assessee would not be eligible to avail Cenvat credit o....
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....the assessee? 25. In the present case, the CESTAT following the Larger Bench decision of the Tribunal in the case of GTC Industries Ltd. (supra) held that the assessee is entitled to the credit of service tax paid on the outdoor catering services. According to the Revenue, the Tribunal was wrong in relying upon Larger Bench decision of the CESTAT in the case of GTC Industries Ltd. (supra) because in that case the CENVAT on the final product was payable on the assessable value, whereas in the present case the CENVAT on cement is payable on tonnage basis. We see no merit in the above contention because, if in law the assessee is entitled to take credit of service tax paid on outdoor catering services then the said credit cannot be denied m....