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2019 (1) TMI 2033 - AT - Central ExciseCENVAT Credit of service tax paid - input services - Outdoor Catering Services availed by them for their employees for the period post 1st April, 2011 - HELD THAT:- The Cenvat Credit of Service Tax on Outdoor Catering Services is not available to the appellant and as such, denial of the same is upheld. However, in as much as the issue was interpretational and there were decisions in favour of the assessee prior to the Larger Bench decision in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE - LB] as also in their case reported as M/s Hindustan Coca-Cola Beverages Pvt. Ltd. [2018 (9) TMI 1117 - CESTAT CHENNAI], there are no justification for imposition of penalty upon them. As such, the same is set aside and appeal is disposed of accordingly.
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