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2022 (9) TMI 1002 - AT - Central ExciseCENVAT Credit - input services - Outdoor Catering Services - period from January 2010 to April 2015 - levy of penalty - HELD THAT:- The amendment was brought forth in the definition of input services with effect from 01.04.2011 which excluded services in the nature of outdoor catering services. Further, the Hon’ble Supreme Court in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [2021 (12) TMI 420 - SC ORDER] had held that credit is not eligible after 01.04.2011. From the foregoing, it is held that appellant is not eligible for credit after 01.04.2011. Further, for the period prior to 01.04.2011, the appellant is eligible for credit. Levy of penalty - HELD THAT:- The issue is interpretational in nature as the same had travelled upto the Apex Court wherein the Apex Court has held that after 01.04.2011 the credit is not eligible. Further, there is no positive evidence adduced by the department that the appellant intentionally suppressed facts to evade payment of duty - Penalty is set aside. The impugned order is modified to the extent of allowing credit for the period prior to 01.04.2011. The demand for the period after 01.04.2011 is upheld. The appellant is eligible for adjusting the amount that has already been paid. Penalty imposed is set aside - Appeal allowed in part.
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