Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1155 - AT - Central ExciseCENVAT credit - outdoor catering service - whether appellant is entitled to Cenvat credit in respect of “outdoor catering service” particularly when such service was excluded from the definition of input service w.e.f. 1st April, 2011? - Held that: - outdoor catering service was mainly provided to outsider business guests. Firstly outdoor catering service is in relation to overall function of the manufacturer related to business, therefore it cannot be said that this service is for personal use of the employees. Secondly, it is primarily used not for the employees but for other than the employees which are business guests of the appellant. In the present case outdoor catering service is not provided primarily for personal use and consumption of the employees therefore does not fall under the exclusion category. I also find that even if the exclusion of certain service is provided from the definition of input service, this Tribunal has allowed the credit on the identical services. Extended period of limitation - Held that: - on the identical issue auditors have raised objection by issuing show cause notice dated 24-4-2015 for the almost same period - reliance placed in the case of Nizam Sugar Factory Vs. Collector of Central Excise, A.P. [2006 (4) TMI 127 - SUPREME COURT OF INDIA] that once the SCN for a particular period was issued, for the same period, another SCN cannot invoked extended period - demand is clearly time barred for the extended period. Appeal allowed - decided in favor of appellant.
|