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2019 (6) TMI 1272 - AT - Central ExciseCENVAT Credit - input services - canteen services - denial mainly on the ground that after the amendment in the definition of input service w.e.f. 01/04/2011, canteen services / outdoor catering services has been excluded from the input services vide Rule 2(l)(C) of CCR, 2004 - Time Limitation - HELD THAT:- The issue of CENVAT credit on outdoor catering service has been finally settled by the Larger Bench of this Tribunal in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE] wherein the Larger Bench has held that outdoor catering service is not eligible for input service credit post amendment dt. 01/04/2011 vide Notification No.3/2011 dt. 01/03/2011. Time Limitation - HELD THAT:- The appellant had a bona fide reason to believe that he is entitled to CENVAT credit as the issue relates to interpretation and therefore it cannot be alleged against the appellant that he has suppressed the material fact with intent to evade payment of duty - extended period cannot be invoked - the disputed service has been availed for the period from April 2011 to October 2013 whereas the show-cause notice issued on 02/01/2015 which is clearly beyond the normal period of one year as provided under the Act - demand is barred by limitation of time. Appeal allowed - decided in favor of appellant.
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