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2017 (3) TMI 642 - AT - Central ExciseCENVAT credit - Staff Quarter Maintenance - Banquet Services - Pandal & Shamiana Services for Artificial Function Hall - Guest House Services - recovery on the ground that the said services do not fall under the scope of the definition of input services prescribed u/r 2(l) of the CCR, 2004 - Held that: - recovery of inadmissible CENVAT credit with regard to Staff Quarter and Guest House services cannot be upheld in view of judgment of the Hon’ble High Court in the case of Commissioner of Central Excise & S.T. vs. Saurashtra Cement Limited [2016 (2) TMI 185 - GUJARAT HIGH COURT] for the extended period of limitation - the demand is enforceable for the normal period of limitation which the ld. Advocate agrees to reverse with interest. The CENVAT Credit on input services namely, Banquet, Pandal & Shamiana Services for Artificial Function Hall is admissible to credit in view of the judgment of the Tribunal in the case of Idea Cellular Limited [2011 (1) TMI 811 - CESTAT, NEW DELHI] - appeal disposed off - decided partly in favor of appellant.
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