Custom, Excise & Service Tax Tribunal
M/S Sew Eurodrive India Pvt. Ltd. Ltd vs C.C.E. & S.T. Vadodara-Ii on 31 August, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/11348-11351/2015-SM [Arising out of OIA No. VAD-EXCUS-002-APP-126-129/15-16 dated 16.06.2015passed by Commissioner(Appeals-I) Vadodara] M/s Sew Eurodrive India Pvt. Ltd. Ltd. Appellant Vs C.C.E. & S.T. Vadodara-II Respondent
Represented by:
For Appellant: Sh. Dhaval Shah (Advocate) For Respondent: Sh. J. Nagori, (A.R.) CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:31.08.2017 Final Order No. A/ 12225-12228 /2017 Per: Dr. D.M. Misra:
Heard both the sides.
2. These appeals are filed against respective Orders-in-appeal passed by the Commissioner of Central Excise (Appeals). The issues involved for determination in these appeals are: whether the appellants are eligible to avail cenvat credit of service tax paid on outdoor catering services (Canteen Service) and courier services during the relevant periods as mentioned in respective appeals.
3. It is the contention of the Ld. Advocate that in view of the judgment of the Honble Gujarat High Court in the case of Ferromatik Milacron India Ltd. 2013 (42) STR 424 (Guj.), service tax paid on outdoor catering services (Canteen Service) is admissible to credit and on courier service the issue is covered by the judgment of this Tribunal in the case of M/s Hyldyn Glass Ltd. Vs.CCE& ST Vadodara-I Final Order No. A/11924-11951/2017 dated 30.06.2017. Further he submits that the proportionate credit attributable to the amount collected from the employees for providing the outdoor catering services (Canteen Service) had been reversed by them.
4. The Ld. AR for the Revenue submits that for verification of the reversal of credit on outdoor catering services (canteen service) on the amount collected from the employees, the matter needs to be remanded to the adjudicating authority.
5. I find that both the issuesare covered by the judgments of Honble Gujrat High Court in Ferromatik Milacron India Ltd.s, relating to eligibility of credit of the service tax paid on Outdoor catering service(canteen service) and this Tribunals judgment inM/s Hyldyn Glass Ltd.s case (supra) relating to eligibility of credit of service tax paid on the courier service. However, in appeal No. E/11348/2005 and E/11349/2015, it is not clear from the records,whether proportionate credit attributable to the amount collected from the employees in providing the outdoor catering services (canteen service), had been reversed or not even though claimed by the Appellants. Therefore, to verify the said limited fact, theseAppeals are remanded to the adjudicating authority. Whereas, the AppealsNo. E/11350-11351/2015 , which involves the issue of courier service only, are allowed. Appeals are disposed of as above.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/11348/11351/2015-SM