2023 (5) TMI 379

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....llants were manufacturer of transformers and are availing the facility of CENVAT Credit. The appellants were issued with show cause notice dated 07.01.2010 for the period from August 2006 to November 2007 proposing to deny CENVAT Credit of Service Tax paid on services such as Outdoor Catering Service, Rent-a-Cab Service, Club or Association Service and services availed to provide food coupons to the employees which is described by appellant as Hospitality Service. There was proposal to deny CENVAT Credit to the tune of Rs. 3,19,796/-. Subsequently on 17.09.2010 another show cause notice on similar lines proposing to deny CENVAT Credit of Rs. 1,10,723/- on the same services for the period from November 2009 to March 2010 was issued. Both the....

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....food facilities and therefore, Outdoor Catering Service before 2011 amendment to the definition of input service was eligible for availment of CENVAT Credit. The said arguments were put forth by him for Rent-a-Cab Service stating that the Rent-a-Cab Service was provided by the appellant for facilitating transportation of employees. He relied on ruling of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise Banglore Vs Bell Ceramics Ltd reported at 2012 (25) STR 428 (Kar) and submitted that the Hon'ble Karnataka High Court has held that services such as Outdoor Catering Service and Rent-A-Cab Service provided to the manpower working in a manufacturing unit were admissible as input services, in respect of Club Ser....

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....ed. 6. Insofar as the issues involved in show cause notice dated 17.09.2010 are concerned, I find that Hon'ble High Court of Karnataka in the case law referred by learned Counsel for the appellant has held that the Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit. Following the said ruling of Hon'ble Karnataka High Court, I allow CENVAT Credit of Service Tax paid on Outdoor Catering Service and Rent-a-Cab Service in the present appeal. 7. Insofar as Club Services are concerned, I find that the issue is no more res integra and this Tribuna....