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2018 (11) TMI 155 - AT - Central ExciseCENVAT Credit - input/input service/capital goods - Department entertained a view that appellants are not eligible to avail credit in respect of the said outdoor catering services - Held that:- In view of the conflicting decisions during the relevant time, it was finally settled by the Larger Bench of this Tribunal in the case of M/s. Wipro Ltd. vs. CCE [2018 (4) TMI 149 - CESTAT BANGALORE]. As per the Larger Bench, the appellant is not entitled to CENVAT credit on outdoor catering services - there is no infirmity in the impugned order, which is upheld by dismissing the appeal of the appellant - appeal dismissed - decided against appellant.
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