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2018 (8) TMI 1567 - AT - Central ExciseCENVAT credit - credit alleged to be on the basis of ineligible documents and on ineligible services - Outdoor catering services. Credit with regard to which documents not provided - Held that:- The ld. Counsel appearing for the appellants submit that in the interest of justice he is ready to furnish all the invoices issued by the service providers for verification. The Ld. AR has no objection if the matter is sent back for verification, to the file of adjudicating authority - The matter is to be considered afresh by the adjudicating authority who shall pass an order after verifying the invoices issued by the service providers. CENVAT Credit - Outdoor catering services - Held that:- The availment of input credit on the outdoor catering services is being extended with the support of interpretations drawn by various Courts with a rider that the employer has to satisfy the test that it has not collected anything in return, from its employees while providing the said service - the appellant is entitled for availment of Cenvat credit but however, it has only to establish that it has provided the impugned service free of cost without charging its employees. Appeal allowed by way of remand.
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