Service tax paid on input services like house keeping/cleaning service, tours & travels, outdoor catering service, clearing & forwarding agent service and custom house agent service eligible as CENVAT credit

Cenvat Credit relating to service tax paid on Tours & Travels and CHA was in dispute before this Bench in Appeal No. ST/1029/2009, wherein we have granted an unconditional stay of the pre-deposit of the amounts involved. As regards the other services, I find that the Larger Bench decision in the case of GTC Industries will cover the issue of Catering Service and as regards Clearing and Forwarding Service and House Keeping and Cleaning Service, Division Bench of this Tribunal has been taking a consistent view that the assessee is eligible to avail such credit. In view of this, I find that the appellants have made out a prima facie case for the waiver of pre-deposit of the amounts involved. Application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed, till the disposal of the appeal.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, BANGALORE

Application Nos. E/St/614 & 615/2010
Appeal Nos. E/1116 & 1117/2010

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