Custom, Excise & Service Tax Tribunal
Shree Pre Fab Steels P Ltd vs C.C.E.-Ahmedabad-Ii on 29 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/12004/2017 Arising out of OIA-AHM-EXCUS-002-APP-61-17-18 dt 28/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD Shree Pre Fab Steels P Ltd - Appellant(s) Vs C.C.E.-Ahmedabad-ii - Respondent(s)
Represented by For Appellant(s) : Shri V Khandhar, Chartered Accountant For Respondent(s) : Shri A Mishra, Authorised Representative CORAM :
Dr D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 29/01/2018 ORDER No. A/10202 / 2018 Per : Dr D.M. Misra, Heard both sides.
2. This appeal is filed against OIA-AHM-EXCUS-002-APP-61-17-18 dt 28/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-ii.
3. The short issue involved in the present appeal is whether the appellant are entitled to cenvat Credit of Service Tax paid on Outdoor Catering Service (Canteen Service) provided to the employees for the period January 2013 to June 2014. The Ld Chartered Accountant, Shri V Khandhar, for the appellant submits that since the outdoor catering service (canteen service) has been provided to the employees at their factory, in compliance with the provisions of Factories Act and not for personal purpose are hence eligible to credit, in view of the decision of this Division Bench on this Tribunal in the case of Reliance Industries Ltd vs CCE&ST LTU, Mumbai 2016(45)STR.383 (Tri Mum.).
4. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). He submits that it is not clear from the records whether any amount in providing the said canteen service has been recovered from the employees. For verification of the said fact, the matter may be remanded to the adjudicating Authority.
5. I find that the issue is covered by the Division Bench judgment of this Tribunal in Reliance Industries Ltd (supra), hence in principle the appellants are eligible to avail credit of service tax paid on Canteen Service provided to the employees in their factory. However, to ascertain whether any amount has been recovered from the employees, the matter needs to be remanded to the Adjudicating Authority. Accordingly, the impugned order is set aside and the appeal is remanded to the Adjudicating Authority for verification of the aforesaid facts. The appeal is allowed by way of remand.
(Dictated and pronounced in the open Court) (D.M. Misra) Member (Judicial) swami 2