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M/s Castrol India Ltd. Versus Commissioner of Central Excise, Raigad

2015 (9) TMI 1335 - CESTAT MUMBAI

Denial of CENVAT Credit - outdoor catering service - Held that:- In view of the judgments of Larger Bench in the case of the GTC Industries Ltd (2008 (9) TMI 56 - CESTAT MUMBAI) and also in the judgment of this Tribunal in the appellant own case, the appellant is entitled for the credit of Service tax paid on outdoor catering service.

However, Cenvat credit shall not be allowed on the amount attributed to the service charges which is collected from the employees.

Extended p .....

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eriod beyond one year from the date of show cause notice is not sustainable being time barred. - Decided in favour of assessee. - Appeal No. E/86150/13-MUM - Dated:- 15-6-2015 - Ramesh Nair, Member (J), J. For the Appellant : Shri Haren M Gandhi, Manager Indirect Taxes For the Respondent : Shri Ashutosh Nath, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is filed against Order-in-Appeal No. US/898 & 899/RGD/2012 dtd. 13/12/2012 passed by the Commissioner of Central Excise (Appe .....

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riod involved in the present case is prior to 1/4/2011 and he submits that the outdoor catering services for personal use was excluded from the definition of input service as given in the Cenvat Credit Rules, and w.e.f. 1/4/2011, therefore prior to 1/4/2011 outdoor catering services used in the factory premises for catering of food to the workers and employees is admissible input service and Cenvat Credit is legally allowable on such services. In support of this submission he placed reliance on .....

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ed res-integra. He further submits that show cause notice is clearly time bar inasmuch as show cause notice was issued on 6/5/2011 for the period from 2006-07 to 2010-11. He submits that there is no suppression on their part for the reason that they have been submitting all the information related to availment of Cenvat Credit on the outdoor catering service alongwith monthly return of every month during relevant period. He invited my attention to the copies of monthly return wherein appellant h .....

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o reason to allege the suppression of facts. Therefore the invocation of extended period in the show cause notice is absolutely illegal and incorrect. Therefore demand beyond one year from the date of show cause notice is not maintainable on the ground of time bar. Without prejudice he submits that the appellant, before the Commissioner (Appeals) made alternative submission that they are collecting small amount of 3% from the employee towards the catering service therefore at the most credit att .....

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efore they are not entitled for Cenvat Credit on the outdoor catering service. He submits that extended period was rightly invoked by the adjudicating authority as well as Ld. Commissioner (Appeals) for the reason that appellant have not disclosed collection of amount from the employee against outdoor catering charges. Thus appellant has suppressed the fact. He further submits that as regard the collection of 3% amount as submitted by the appellant, the same has not been verified by the lower au .....

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2 (25) S.T.R. 175 (Tri-Mumbai)]. 4. I have carefully considered the submissions made by both sides and perused record. 5. In view of the judgments of Larger Bench in the case of the GTC Industries Ltd (supra) and also in the judgment of this Tribunal in the appellant own case, the appellant is entitled for the credit of Service tax paid on outdoor catering service. However it was submitted by the Ld. Counsel that they have collected 3% of the total catering charges from their employees. In view .....

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