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2017 (3) TMI 1139 - AT - Central ExciseCENVAT credit - Outdoor Catering Service (Canteen Service) - services for shifting of the machineries at Chennai - interest - penalty - extended period of limitation - Held that: - credit on service tax paid on services for shifting of the machineries at Chennai, is rightly denied and accordingly its recovery with interest and penalty confirmed by the authorities below is upheld - they are eligible to avail the benefit of discharging 25% of the penalty. With regard to the liability to the CENVAT credit on Outdoor Catering Service (Canteen Service), the principle is well settled by the Hon’ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cements Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], where it was held that all services used in relation to the business of manufacturing the final product are covered under the definition of `input service' and in the present case, the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed - to ascertain the amount recovered in providing the said service from the employees and reversal of the proportionate credit, the matter is remanded to the Adjudicating Authority. Appeal allowed by way of remand.
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