Custom, Excise & Service Tax Tribunal
M/S Diamines & Chemicals Ltd vs C.C.E. & S.T. Vadodara-I on 4 September, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/12519-12520/2014-SM [Arising out of OIA No.VAD-EXCUS-001-APP-661-662-13-14 dated 3.03.2014passed by Commissioner (Appeals), Vadodara] M/s Diamines & Chemicals Ltd. Appellant Vs C.C.E. & S.T. Vadodara-i Respondent
Represented by:
For Appellant: Mr. H. Ganguly (Advocate) For Respondent: Mr. N. Santhani, A.R. CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:04.09.2017 Final Order No.A/ 12256-12257 /2017 Per: Dr. D.M. Misra Heard both the sides.
2. These two appeals are filed against respective orders-in-appeal passed by the Commissioner Central Excise (Appeals) Vadodara.The short issue involved in the present case is whether the appellant are entitled to cenvat credit of service tax paid on rent-a-cab, air travel agent service and outdoor catering service (canteen Service to employees) during the period April 2006 to September 2010.
3. The Ld. Advocate submits that admissibility of cenvat credit of service tax paid on rent-a-cab service, air travel agent serviceand outdoor catering service (canteen service) is no more res integra being covered by the judgements of Honble Gujarat High Court in the case of Commissioner of Central Excise vs Essar Oil Ltd. 2016 (41) STR 389 (Guj.) and FeromatikMilacron India Ltd. 2013 (42) STR 424 (Guj.), respectively. He further submits that they have not recovered any amount from the employees in providing the outdoor catering service.
4. Ld. AR for the Revenue submits that whether any amount has been collected from the employees in providing outdoor catering service (Canteen Service) is not clear from the records. Hence, the case may be remanded to ascertain the said amount.
5. I find that admissibility of CENVAT credit on the service tax paid on the aforesaid input services covered by the respective judgments of the Honble Gujrat High Court cited above. However, I agree with Ld. A.R for the Revenue that it is not brought out on record as to whether any amount has been recovered from the employees in providing the outdoor catering(canteen service) service. Thus, to ascertain the said fact, the matter is remanded to the adjudicating authority.Appeals are disposed in above terms.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/12519-12520/2014-SM