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2019 (4) TMI 897 - AT - Central ExciseCENVAT Credit - input services - Outdoor Catering services - Held that:- In view of the decision of the Larger Bench of the Tribunal in the case of Wipro Ltd’s case [2018 (4) TMI 149 - CESTAT BANGALORE], CENVAT Credit of Service Tax paid on outdoor catering service post 01.04.2011 is not admissible. Time Limitation - Held that:- There is no merit in the contention of the learned Advocate that the demand is barred by limitation, when initially accepting the liability the entire amount was paid on 31.08.2014 with interest and later notice was issued for appropriation of the amount; and the second notice was for recovery of suo-moto credit of the same amount taken subsequently, which is within normal period of limitation. Thus, Appellants are not eligible to avail CENVAT Credit of Service Tax paid on outdoor catering service and required to reverse the same with interest as applicable; however, no penalty is attracted - the matter is remanded to the Adjudicating Authority to examine whether the entire amount of CENVAT Credit with interest has been paid.
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