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2015 (2) TMI 962 - AT - Central ExciseDenial of CENVAT Credit - Outdoor Catering Services and Clearing & Forwarding services - Held that:- major amount of the total demand of input credit relates to outdoor catering services and the amount involved on this count is ₹ 1,86,466 and in respect of C&F services the amount in dispute is ₹ 13352/-. On a query from the Bench as to whether the appellant has collected from the employees towards catering services, the learned advocate submitted that this aspect was not part of the SCN. However, he submits that he will file the supporting documents at the time of hearing the appeal to establish if any charges are reimbursed towards catering services. The appellants are eligible for cenvat credit if employees are more than 250 and if they have not reimbursed the catering charges from the employees. Since the appellant is not able to produce any evidence to prove reimbursement charges has not been collected from employees, prima facie, the appellant has not made out a case for waiver of entire amount of duty along with interest and penalty. The plea of the appellant for production of supporting documents in respect of reimbursement of catering charges would be examined at the time of appeal hearing. Accordingly, I direct the appellant to make a predeposit of ₹ 35,000 within 4 weeks - Partial stay granted.
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