C.C.E. Noida vs M/S. Samsung India Electronics Pvt. Ltd
- CitationExcise Appeal No. E/1012/2010-E[SM]
Ratio decidendi
The rule this decision rests on
The disputed outdoor catering service is to be treated as an input service for the purposes of cenvat credit, and credit is therefore available in respect of the service tax paid on it, because the settled position of law is that such a service qualifies as an input service. The Tribunal rests this conclusion on the weight of several High Court decisions holding that outdoor catering service is an input service, and on the proposition that where the question is so settled by those decisions, the Commissioner (Appeals)'s allowance of credit must be upheld and the Revenue's appeal dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 41/CE/Appl./Noida2010 dated 05.02.2010 passed by Commissioner (Appeals) Noida]
For approval and signature:
Hon'ble Mr. S.K. Mohanty, Member (Judicial)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
C.C.E. Noida ...Appellants(s)
Vs.
M/s. Samsung India Electronics Pvt. Ltd. Respondent(s)
Appearance:
Mr. R. K. Gupta, DR for the Appellant
Ms. Nupur Maheshwari, Advocate for the Respondent
CORAM:
Hon'ble Mr. S.K. Mohanty, Member (Judicial)
Date of Hearing/ Decision. 05.08.2015
Final Order No. 54010/2015
Per S K Mohanty:
The Revenue is in appeal against the impugned order dated 5.2.2010 passed by the Ld. Commissioner (Appeals) Customs and Central Excise, Noida, wherein it has been held that the Respondent herein is eligible for cenvat credit of Service tax paid on the outdoor catering service.
2. Heard both sides and perused the records.
3. The issue regarding eligibility of cenvat credit on outdoor catering service is no more res-integra in view of the following judgments delivered by the Honble High Courts:-
* CCE Bang.-III vs Stanzen Toyotsu (India) Pvt. Ltd. 2011 (23) STR 444 (Kar.)
* CCE vs HCL Technologies 2015 (37) STR 716 (All.) * CCE Nagpur vs Untratech Cement Ltd. 2010 (260) ELT 369 (Bom.)
* CCE, Ahmedabad-I vs Ferromatik Milacrom India Ltd. 2011 (21) STR 8 (Guj.)
* CCE and ST LTU Bangalore vs ACE Designers Ltd. 2012 (26) STR 193 (Kar.)
4. In view of the settled position of law that the disputed service should be considered as input service for the purpose of taking cenvat credit, I do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals), and thus, the appeal filed by the Revenue is dimissed.
(Operative portion of the order pronounced in open court)
(S. K. Mohanty) Member(Judicial)
Neha
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