Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1335 - AT - Service TaxDenial of CENVAT Credit - outdoor catering service - Held that:- In view of the judgments of Larger Bench in the case of the GTC Industries Ltd (2008 (9) TMI 56 - CESTAT MUMBAI) and also in the judgment of this Tribunal in the appellant own case, the appellant is entitled for the credit of Service tax paid on outdoor catering service. However, Cenvat credit shall not be allowed on the amount attributed to the service charges which is collected from the employees. Extended period of limitation - Appellant have submitted the copies of input service invoices on which Cenvat credit was availed. The annexure of such invoices clearly shows that they have availed Cenvat credit in respect of outdoor catering service. I have also gone through the annexure which has been filed alongwith monthly return by the appellant to their Jurisdictional Range Superintendent wherein description of service, amount of Cenvat credit have been clearly disclosed. - demand pertaining to the period beyond one year from the date of show cause notice is not sustainable being time barred. - Decided in favour of assessee.
|