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2016 (9) TMI 289 - CESTAT CHENNAIDemand of tax with interest - Rule 14 of CCR read with Section 73 of the Finance Act - imposition of penalty - Rule 14 (3) of CCR 2004 - CENVAT credit – input service - Outdoor catering - Car Hiring Services - Electricity Charges - Rule 2(l) of Cenvat Credit Rules, 2004 – business support services – Held that: - To deny credit on these three impugned service, reliance was placed on the judgement of the Supreme Court in the case of Maruti Suzuki Ltd. Vs CCE Delhi, Sundram Brake Linings & Others Vs CCE and Vandana Global Ltd. Vs CCE. The decision in the case of Maruti Suzuki Ltd. is no longer good law in view of Hon’ble Supreme Court’s decision in the case of Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut-I - 2016 (2) TMI 902 - SUPREME COURT. The Tribunal’s ruling in Sundaram Brake Linings & Others Vs CCE stands overruled by the Hon’ble Madras High Court in their own case reported in 2016 2015 (3) TMI 736 - MADRAS HIGH COURT (Mad.). The ratio laid down by Tribunal’s LB in the case of Vandana Global would have no application to the facts of the present case as that was a case dealing with eligibility of cenvat credit on supporting structures – appeal allowed – decided in favor of appellant.
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