Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 903 - AT - Central ExciseCENVAT credit - outdoor catering service - period involved is 2010-2012, which means that it includes both the periods prior to amendment and post amendment also. Period prior to 01.04.2011 - Held that: - In the period prior to 01.04.2011, the Ld. DR did not raise any objection for availment of CENVAT credit but is only agitating that the decision of Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] has been appealed against before the Hon’ble Apex Court and the decision on the same is still awaited - Considering the fact that for period prior upto 01.04.2011, the decision of the Hon’ble High Court of Bombay in the case of Ultratech Cement Limited has not been set aside by any Court. In that circumstances, the said decision is applicable as on date - the respondent has rightly availed the CENVAT Credit on outdoor catering services prior to 01.04.2011. Period post 01.04.2011 - Held that: - For the period post 01.04.2011, the issue has been examined by this Tribunal in the case of Hindustan Coca-cola Beverages Pvt. Limited [2016 (8) TMI 35 - CESTAT HYDERABAD], where it was held that outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employees and credit remains allowed - authorities below has rightly allowed CENVAT Credit on Outdoor catering service to the respondent. Appeal dismissed - decided against Revenue.
|