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2019 (7) TMI 253 - AT - Central ExciseCENVAT Credit - input services - outdoor catering service - whether the appellant is eligible for credit of outdoor catering services after 01.04.2011? - HELD THAT:- The appellant is not eligible for the credit on outdoor catering services to the tune of ₹ 18,39,016/-. Therefore, recredit taken by the appellant is not correct and on this score, the demand raised is legal and proper. Penalty - HELD THAT:- The issue of eligibility of credit on outdoor catering services being interpretational issue, the appellant cannot be saddled with intention to evade payment of duty - the penalty imposed is set aside. Appeal allowed in part.
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