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2019 (6) TMI 1603 - AT - Central ExciseCENVAT Credit - input services - outdoor catering services availed at the factory - levy of penalty in case credit is held to not available to them - HELD THAT:- The Hon’ble Madras High Court in its decision dated 31.08.2017 in the case of CCE Coimbatore vs. PRICOL [2017 (8) TMI 1467 - MADRAS HIGH COURT] has held that the use of outdoor catering services in the factory has a nexus and integrally connected with the manufacture of final products and hence eligible for credit. Similar views have been taken by the Hon’ble Gujarat High Court in CCE Vadodara vs. Transpek Industry Ltd [2017 (10) TMI 86 - GUJARAT HIGH COURT] - The appellant is entitled to avail Cenvat credit on outdoor catering and therefore the order passed by the Ld. Commissioner allowing credit on outdoor catering services in factory is legally correct. Penalty - HELD THAT:- The entire details regarding availment of credit were available to the department and thus there is no suppression on the part of the assessee. Therefore, penalty of ₹ 1,51,080/- imposed on the assessee is set aside. Appeal allowed - decided in favor of appellant.
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