1. Revenue has filed this appeal against the impugned order dated 18.08.2009 passed by the Commissioner (Appeals), Customs & Central Excise,
Noida, on the ground that catering service cannot be termed as input service for the purpose of taking cenvat credit.
2. The Ld. Jt. CDR Sh. Devinder Singh appearing for the appellant submits that there is no nexus between the input service and output service
provided by the appellant and thus, taking of cenvat credit is not permissible. He further submits that Respondent has not produced any evidence to
show that the cost of catering service has not been recovered from the employees or the same has been borne by the employer.
3. Per contra, the Ld. Advocate Sh. Bipin Upadhyay appearing for the respondent submits that the issue arising out of the present dispute is no more
res integra being squarely covered by the judgment of various High Courts. In this context, he relies on the following judgments. With regard to the
submissions of the Ld. Jt. CDR regarding recovery of cost from the employees, the submissions of the Ld. Advocate are that the SCN has not alleged
regarding such aspect and as such, the grounds of Revenue at this juncture is not maintainable.
(a) CCE Bangalore vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) STR 444 (Kar.)
(b) CCE vs HCL Technologies, 2015 (37) STR 716 (All.)
(c) CCE Nagpur vs Ultratech Cement, 2010 (260) ELT 369 (Bom.)
(d) CCE vs Ferromatik Milacorn India Ltd. 2011 (21) STR 8 (Guj.)
(e) Commr. C. Ex. & ST vs Ace Designers Ltd. 2012 (26) STR 193 (Kar.)
4. Heard the Ld. Counsel for both the sides and perused the records.
5. I find that the issue relating to the present dispute as to whether cenvat credit is permissible on the catering service, is no more res integra and is
squarely covered by the judgments cited by the Ld. Advocate for the Respondent. Considering the principle decided in the said judgments, I am of the
view that there is no merit in the appeal filed by the Revenue. Accordingly, the appeal is dismissed.
(Dictated and pronounced in open court)
