2018 (10) TMI 1641 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – Outdoor catering service provided to their employees – period involved is April 2007 to March 2008 – Held that:- The issue is no longer res integra and is settled by various decisions of the Tribunal and High Courts. The amounts collected from employees have been reversed by the appellant – the appellant is eligible for CENVAT credit on outdoor catering service – appeal allowed – decided in favor of appellant. – Appeal Nos. E/41033/2018 And E/COD/41523/2018 and E/41729/2018 – Final Order Nos. 42541-42542 / 2018 – Dated:- 9-10-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) For The Appellant : Ms. Sridevi, Advocate For The Respondent : Shri R. Subramaniam, AC (AR)
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ntegra and is settled by various decisions of the Tribunal and High Courts. I also find that the amounts collected from employees have been reversed by the appellant. The Hon ble High Court of Madras in the case of Commissioner of Central Excise, Chennai Vs. Visteon Powertrain Control Systems (P) Ltd. – 2016 (41) STR 168 (Mad.) had analysed the issue in detail and has answered in favour of the assessee. 6. Following the same, I hold that the appellant is eligible for CENVAT credit on outdoor catering service. The impugned order is set aside and the appeals are allowed with consequential relief, if any. (Dictated and pronounced in open court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxman
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