TMI Blog2010 (1) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Cenvat credit of service tax paid on outward catering service, relying on the decision in the case of M/s. GTC Industries. Held that-no infirmity in impugned order holding assessee eligible for credit. - E/1414/2009 - A/88-89/2010-WZB/AHD - Dated:- 28-1-2010 - Shri B.S.V. Murthy, Member (T) Cross Objection No. E/CO/13/2010 Shri Vijay Kansara, Advocate, for the Appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that in the case of M/s. GTC Industries, the Larger Bench of the Tribunal had held that the credit of service tax paid would be admissible if the cost of such services have been included in the assessable value of final product and in this case, there is no evidence to show that the value of the catering service incurred by the respondent was included in the cost of final product manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct, it would be open to the department to invoke extended period and issue a fresh demand. As regards the Commissioner (Appeals)'s order about extended time limit, I find no reason to interfere with the conclusions of Commissioner (Appeals), not only in view of the observations made by him about non-inclusion of suppression of fact as a ground in the show cause notice but also taking note of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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