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2019 (1) TMI 559 - AT - Central ExciseCENVAT Credit - input services - canteen services provided to employees - Held that:- Larger Bench of the Tribunal in the case of Wipro Ltd. Vs. Commissioner of Central Excise, Bangalore [2018 (4) TMI 149 - CESTAT BANGALORE] has held that outdoor catering services are excluded from the definition of input services with effect from 1.4.201 - credit cannot be allowed. Penalty - Held that:- The issue is interpretational one and that the appellant have disclosed the details of the credit availed in their ST-3 returns - penalty imposed cannot sustain and the same is set aside. The impugned order is modified to the extent of setting aside the penalty imposed without disturbing the demand or interest thereon under outdoor catering service - appeal allowed in part.
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