Case Law Details
Warburg Pincus India Pvt. Ltd. Vs Asst. Commissioner, CGST & Central Excise (CESTAT Mumbai)
Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011
So far as rent a cab service is concerned, it is clear from case records that although the Appellants have received this service prior to 01.04.2011 which is supported by the documentary evidence wherein the travel date is prior to 01.04.2011 but the invoices has been recorded in the books of accounts and in Cenvat credit register post 01.04.2011, which according to me still make the appellant eligible to avail the Cenvat credit and my aforesaid view find support from the decision of this Tribunal in the matter of M/s. Mediacom Media India Pvt. Ltd. vs. CC,CGST, Mumbai East; 2019(10)TMI 690-CESTAT Mumbai. Even the circular dated 29.4.2011 issued by the Government clarified that the credit in respect of rent a cab service would be available in case the provision of the service was completed before 1.4.2011.
Cenvat credit eligible on Outdoor Catering Services to Employees
Outdoor catering service has been used by appellant for providing meals to its employees round the clock and certainly the same is going to enhance efficiency and performance of the appellant’s employees which undoubtedly has nexus with the output service and therefore the credit is admissible. Undisputedly the said service is used by the appellant for its business activity during office hours and not as a personal or welfare measure for its employees nor it’s a perquisite provided by the appellant to its employees. Same view has been taken by the Tribunal in the matters of M/s. Mediacom Media India Pvt. Ltd (supra) and Heartland Banglore Transcription Ser.(P) Ltd. vs. CST Bangalore; 2011(21)STR 430(Tri-Bang.).
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