Custom, Excise & Service Tax Tribunal
Jai Research Foundation vs C.C.E.& S.Tax, Vapi on 18 July, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.12858 of 2013 Arising out of the Order-in-Appeal No.SRP/93/VAPI/2013-14 dated 21.5.2013 passed by the Commissioner (Appeals), Central Excise & S.T, Vapi. Jai Research Foundation .. Appellant Vs. C.C.E.& S.Tax, Vapi .. Respondent
Appearance:
Present Shri Rahul Gajera, Advocate for the Appellant Present Shri S.N. Gohil, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision:18.7.2017 Final Order No.A/11410/2017 Per Dr. D.M. Misra:
Heard both sides. This appeal is filed against the SRP/93/VAPI/2013-14 dated 21.5.2013 passed by the Commissioner (Appeals), Central Excise & S.T, Vapi. The short issue involved in the present case is the eligibility of CENVAT credit of service tax paid towards outdoor catering service (canteen service) rendered to their employees during the period March, 2011 to December 2011.
2. The ld. Advocate for the appellant submits that out of the total amount of Rs.78,453/-, they have already reversed an amount of Rs.61,082/-for the period April 2011 to December 2011 after amendment to the definition of input service with effect from 1.4.2011. He submits that the credit availed for the month of March 2011 on the outdoor catering service is admissible to them in view of judgment of Honble Gujarat High Court in the case of C.C.E., Ahmedabad I vs. Ferromatik Milacron India Ltd. 2011 (21) STR 8 (Guj.). He submits that they have collected part of the amount from their employees and reversed the proportionate credit of Rs.895/- attributable to the said amount.
3. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
4. Heard both sides and perused the record. The short point for determination is: whether the appellant are eligible to avail CENVAT credit on out door catering service(canteen service to employees) for the month of March 2011. Eligibility to credit on out door catering service is settled in favour of the assessee by the Honourable Gujarat High Court in Ferromatik Milacron India Ltd.s case(supra). In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dr. D.M. Misra) Member (Judicial scd/ 3