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2018 (2) TMI 2108 - AT - Central ExciseCENVAT Credit - capital goods - input services - Outdoor Catering services - period from April 2011 to February 2012 - HELD THAT:- It is found that though the Larger Bench vide in M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE - LB] has held that Outdoor Catering after 01.04.2011 is not an ‘input service’ and therefore, cenvat credit is not available, but in the present case one of the invoices is prior to 01.04.2011 and service tax of Rs. 34,315.91 was paid on Catering Services prior to 01.04.2011 and therefore, in view of the decision of the Tribunal in the case of HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VERSUS C.C.E. & S.T., MEERUT-II [2015 (11) TMI 717 - CESTAT NEW DELHI], it is opined that the appellant is entitled to the cenvat credit of Rs. 34,315.91 as the same relates to the period prior to 01.04.2011. The appeal is allowed.
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