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2016 (2) TMI 865 - AT - Central ExciseCenvat credit admisibality on input service namely ‘outdoor catering service' - Held that:- the issue raised in the show cause notice is admissibility of cenvat credit on the outdoor catering service. As regard the cost of food recovered from the employees, it only decides the quantum of the cenvat credit which is admissible. Therefore, in my considered view, it is not a fresh issue as the same coexists in the issue of admissibility of cenvat on outdoor catering service. Moreover the judgment of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ] squarely covered the issue, accordingly do not agree with the Ld. Counsel on the point that it is a fresh issue which was not covered in the show cause notice and raised first time at this stage. As per the above discussion, remand the matter to the adjudicating authority to quantify the actual credit allowable to respondent as per my above observation. Looking to the nature of the issue as same involved interpretation of cenvat credit provision that whether the outdoor catering service is an input service or otherwise, the respondent cannot be penalized. Needless to say that the respondent be given sufficient opportunity of hearing before denovo adjudication.
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