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2017 (8) TMI 897 - AT - Central ExciseCENVAT credit - outdoor catering services - the Larger Bench of Tribunal in the case of Commissioner of Central Excise, Mumbai-V Vs. GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] clarified the issue as there were conflicting decisions of the Tribunal on the issue of availability of out door catering services in canteens - Held that: - The invoices included by the appellant in their appeal memorandum do not appear to be of canteen services. The CA certificate produced by the appellant in their record also does not state that the said services were in respect of canteen facility. The decision in the case of GTC Industries Ltd. would be applicable only in respect of canteen facilities. Extended period of limitation - Held that: - the appellant could have held a bonafide belief that they are entitled to Cenvat credit on service tax paid in respect of canteen services. Thus, in so far as the Cenvat Credit on outdoor catering services relates to canteen services provided in the factory premises, extended period of limitation cannot be invoked. The matter in respect of admissibility of credit on outdoor catering services other than those of canteen is remanded to the original adjudicating authority - appeal allowed by way of remand.
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