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December 2013

2013 (32) STR 95 (Tri–Delhi) – Endurance Technologies Pvt. Ltd. vs. Commr. Of C. Ex., Aurangabad

By Puloma Dalal, Jayesh Gogri, Mandar Telang, Chartered Accountants
Reading Time 1 mins
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Service tax paid on mandap keeper services to celebrate the annual day function is eligible for CENVAT credit.

Facts:
The appellant manufacturer of assessable goods availed mandap keeper’s services to celebrate the annual day function which was attended by the employees, their family members and employees of their sister units and claimed CENVAT credit thereon. They relied upon Toyota Kirloskar Motor Pvt. Ltd. 2011 (24) STR 645 (Kar) and Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) in support of their claim. The revenue rejected the claim relying on the decisions of Manikgarh Cement 2010 (20) STR 456 (Bom.) and Eicher Motors Ltd. 2010 (20) STR 281 (Tri.-Del.).

Held:
Considering the inapplicability due to facts being distinct than in the present case than in the cases of Manikgarh Cement (Supra) and Eicher Motors Ltd. (Supra), the Hon. Tribunal relying on Toyota Kirloskar Motor Pvt. Ltd. and Ultratech Cement Ltd., allowed the claim of the appellant wherein the facts were similar.

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