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2024 (2) TMI 370 - CESTAT KOLKATACENVAT Credit - input services - Outdoor Catering Services - denial on the account of raising of invoice after 14 days - HELD THAT:- As a matter of fact, neither in the Show Cause Notice, nor in the Order-in-Original there is any dispute that this amount was not paid by the service provider so as to deny the Cenvat Credit. So far as the denial of the same on account of raising of the invoice after 14(fourteen) days from the date of provision is concerned, it is noted that this is not a normal invoice for which this provision would be applicable. This invoice is specifically raised for the Service Tax paid by the service provider for the past period. Therefore, there are no infirmity for the Appellant taking Cenvat Credit. Further, the entire demand of 1,52,82,260/- is for the period August 2008 to September 2009, wherein there was no exclusion clause for taking Cenvat Credit on ‘Outdoor Catering Services’. Therefore, the confirmed demand of Rs.1,52,82,260/- is set aside. Second confirmed amount of Rs.98,12,269/- - HELD THAT:- It is found that almost the entire Cenvat Credit pertains to the invoices raised before 31.03.2011. From the tables annexed to the Show Cause Notice, it is found that in the case of one service provider, they have raised the Bills on 01.04.2011, which clearly show that the service has been provided during the month of March 2011 only. In case of another service provider they have raised the Bill on 31.03.2011, but the credit has been taken in the month of July 2011. Therefore, the clarification given in the cited Circular fully applies to these Bills - the confirmed demand of Rs.98,12,269/- is set aside. Appeal allowed.
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