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Blue Star Limited V/S C.C.E. & S.T., Vapi


Company & Directors' Information:- STAR INDIA PRIVATE LIMITED [Active] CIN = U72300MH1994PTC076485

Company & Directors' Information:- BLUE STAR LIMITED [Active] CIN = L28920MH1949PLC006870

Company & Directors' Information:- BLUE STAR CORPORATION PRIVATE LIMITED [Strike Off] CIN = U74900RJ2013PTC042994

Company & Directors' Information:- STAR COMPANY LIMITED [Strike Off] CIN = U67120WB1927PLC005620

Company & Directors' Information:- BLUE-INDIA PRIVATE LIMITED [Strike Off] CIN = U74140HR2008PTC037647

Company & Directors' Information:- STAR T V PRIVATE LIMITED [Strike Off] CIN = U51395UP1985PTC007023

Company & Directors' Information:- STAR OF INDIA LIMITED. [Strike Off] CIN = U99999CH1946PLC001119

Company & Directors' Information:- A. S. STAR PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC056637

Company & Directors' Information:- STAR O & M PRIVATE LIMITED [Active] CIN = U74999DL2015PTC281303

Company & Directors' Information:- K. D. STAR PRIVATE LIMITED [Active] CIN = U45201GJ2011PTC067973

Company & Directors' Information:- STAR LTD. [Dissolved] CIN = U99999MH1921PTC000957

Company & Directors' Information:- BLUE STAR LIMITED. [Not available for efiling] CIN = U00349MH2000PLC990109

    Appeal No. E/10231/2014 (Arising out of OIA No. VAP-EXCUS-000-APP-316-13-14 dated 01.10.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax, Vapi) and Order No. A/10634/2017

    Decided On, 23 February 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

    By, THE HONORABLE JUSTICE: DR. D.M. MISRA
    By, MEMBER

    For Petitioner: Yash Arya, Chartered Accountant And For Respondents: S.N. Gohil, Authorised Representative



Judgment Text


1. Heard both sides.

2. Thisisanappeal filed against OIA No. VAP-EXCUS-000-APP-316-13-14 dated 01.10.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax, Vapi.

3. Ld. Advocate submits that they are engaged in the manufacture of excisable goods and availed CENVAT credit of Rs. 2,42,267/- on Outdoor Catering Service (Canteen Service) during the period October 2008 to June 2011. The issue is covered by the decision of the Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd : 2010 (260) E.L.T. 369 (Bom.) and the decision of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Ahmedabad-I vs. Ferromatic Milacron India Ltd : 2011 (21) S.T.R. 8 (Guj.). The Ld. Advocate agrees to reverse the proportionate credit of Rs. 80,000/- attributable to the cost recovered in providing Canteen Service to the employees, within four weeks from the date of communication of this order.

4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).

5. I find that in principle CENVAT credit on Outdoor Catering Service (Canteen Service) provided to the employees is held to be admissible by the Hon'ble Gujarat High Court in Ferromatic Milacron India Ltd.s case (supra). The proportionate credit recovered from the employees needs to be reversed. For

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this limited purpose, the matter is remitted to the Adjudicating Authority to ascertain the proportionate credit. Appeal disposed of accordingly.
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