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2019 (5) TMI 702 - AT - Service TaxValuation - Outdoor catering service - includibility of 40% non-taxable service - abatement as per Rule 2C of the Service Tax (Determination of Value) Rules, 2006 - HELD THAT:- Catering service includes both sale of food and service for consumption of food. Therefore the other component of 40% of gross value received from catering services cannot be definitely considered as exempted services to make Rule 6(3) of CENVAT Credit Rules, 2004 applicable and to maintain separate records for availment of CENVAT credit on it including on processed food purchased as raw material. Extended period of limitation - demand for the period prior to 01.06.2012 - HELD THAT:- It cannot be said that only because audit party had found some credit availed has inadmissible, suppression of fact is made out - Extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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