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2017 (10) TMI 790 - CESTAT MUMBAICENVAT credit - input services - Outdoor Catering Services - Held that: - the Hon'ble High Court in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT], upheld the admissibility of CENVAT credit on outdoor catering/canteen facility in manufacturing unit, subject to proportionate disallowance of credit as regards cost of food, recovered from the employee/worker - credit allowed. Extended period of limitation - Held that: - the issue being wholly interpretational in nature and there being no suppression of facts on the part of the appellant-assessee, the extended period of limitation is not invocable - SCN not tenable. Appeal allowed - decided in favor of appellant.
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