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2022 (3) TMI 1102 - AT - Central ExciseCENVAT Credit - input services - outdoor catering services - period from March 2016 to June 2017 - time limitation - HELD THAT:- The issue stands covered by the decision of Larger Bench of the Tribunal in M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE] where it was held that The "outdoor catering service" is not eligible for input service credit post amendment dated 1.4.2011 vide N/N. 3/2011 dated 18.3.2011. Time limitation - HELD THAT:- As seen from the narration of the submissions made by the Ld. Counsel for appellant, it is clear that the issue is interpretational in nature and there were conflicting decisions of different Benches of the Tribunal after which the matter was referred to Larger Bench. Taking these aspects into consideration, it cannot be said that appellant has wilfully suppressed facts with intention to evade payment of duty so as to invoke the extended period. The entire demand is raised by invoking extended period - invocation of extended period cannot sustain and the demand is time-barred. The appeal is allowed on limitation.
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