M/s Motherson Automotive Technologies & Engineering Ltd., Sumi Motherson Innovative Engineering Ltd. & Motherson Sumi Electric Wires Versus Commissioner of Central Excise & CGST, Noida
Central Excise
2018 (7) TMI 1202 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 10-5-2018
APPEAL No. E/70291-70297/2018-EX[SM] – A/71067-71073/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri Hrishikesh, Advocate, for Appellant
Shri Pawan Kumar Singh, Superintendent (AR), for Respondent
ORDER
Per: Anil G. Shakkarwar
The above stated seven appeals are taken together for decision since these are arising out of common impugned Order-in-Appeal No. NOIDA-EXCUS-001-APP-1444 to 1450-17-18 dated 30/11/2017 passed by Commissioner, Central Tax (Appeals), Noida.
2. The brief facts of the case are that there are three appellants i.e. (i) M/s Motherson Automotive Technologies & Engineering Ltd. (MATEL) were engaged in the manufacture of Plastic Injection
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72,067/-, Rs. 1,24,695/- & Rs. 2,91,389/- to SMIEL & Rs. 3,36,890/- to MSEW. The said Show Cause Notices were adjudicated through Orders-in-Original, wherein the Original Authority has allowed the said credit through Orders-in-Original as follows: OIO No. 02 dated 21/04/2016, OIO No. 10 dated 26/04/2016, OIO No. 11 dated 26/04/2016, OIO NO. 04 dated 21/04/2016, OIO No. 03 dated 21/04/2016, OIO NO. 01 dated 21/04/2016 & OIO No. 05 dated 21/04/2016. Aggrieved by the said orders, Revenue preferred appeal before Commissioner (Appeals). In the grounds of appeal, Revenue had contended that it was held by Hon'ble High Court of Calcutta in the case of Peico Electronics & Electricals Ltd. Versus Commissioner of Income Tax reported at 201 ITR 477 (Calcutta) that even if a factory has maintained a canteen, it cannot be said that it is an integral part of manufacture or production carried on by the assessee. The ld. Commissioner (Appeals) appreciated the contention of the Revenue and held that the
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edabad-I Versus Ferromatik Milacron India Ltd. reported at 2011 (21) S.T.R. 8 (Gujarat). He has submitted that the Hon'ble Gujarat High Court in the said case in Para 6 of their judgment have held that Canteen Services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as defined under Rules. He further relied on ruling of Hon'ble Allahabad High Court in the case of Commissioner of Central Excise Versus HCL Technologies reported at 215 (37) S.T.R. 716 (Allahabad), wherein the Hon'ble High Court of Allahabad has relied on ruling of Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I Versus Ferromatik Milacron India Ltd. (supra) and held that Cenvat credit in respect of Outdoor Catering Service was admissible.
4. Heard the ld. A. R. for Revenue, who has relied on the impugned Order-in-Appeal.
5. Having considered the rival contentions and on perusal of the facts on record, I f
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