Case Law Details
Case Name : Mahle Filters System (I) Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
CESTAT, NEW DELHI BENCH
Mahle Filters System (I) Ltd.
V/s.
Commissioner of Central Excise
STAY ORDER NO. 700 of 2012-EX
APPLICATION NO. E/STAY/3240 OF 2011
APPEAL NO. E/2483 OF 2011
APRIL 18, 2012
ORDER
Rakesh Kumar, Technical Member
The point of dispute in this case is as to whether the appellant, a manufacturer of filter and filter paper are eligible for Cenvat credit of service tax paid on outdoor catering facility availed by them for providing canteen facility to their workers. There is no dispute that the number of workers in the factory is less than 250 and as such there...
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The assessee is registered under service tax for 4 categories of services. Can service tax credit , which is eligible for taking credit under a category of service, be utilized for the payment of service tax under other category of service.