TMI Blog2016 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation is set-aside. The demand of service tax along with interest for the normal period of limitation is upheld - However, penalty is set aside - Decided partly in favour of assessee. - Appeal No. : E/539/2011 - ORDER No. A/11329/2015 - Dated:- 18-9-2015 - Mr. P.K. Das, Member (Judicial) For the Petitioner : Written Submission (Shri Amit Laddha, Advocate) For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant was engaged in the manufacture of excisable goods under Chapter 39 and 54 of the Schedule to the Central Excise Tariff Act, 1985. A show cause notice dated 09.4.2010 was issued proposing to deny CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -4 standards. Therefore, when subsidized food provision is a part of manufacturing cost, it is also a part of manufacturing activity. That apart, the service tax paid on such activity will form necessarily a part of cost of final products and consequently the assessee will be eligible to avail CENVAT credit of the service tax so paid. 4. The Commissioner (Appeals) observed that it is not clear whether such food grains bought through in exchange of Food Coupons were consumed exclusively by the employees only. 5. There is no dispute by a series of decisions of the Hon'ble High Court and the Tribunal that service tax on input services of outdoor catering is eligible for CENVAT credit. In the instant case, the Outdoor Caterers have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich according to the department was not admissible to them, it cannot be concluded that the credit had been taken knowing very well that the same was not admissible, unless there is some evidence in this regard. Moreover when the quantum of service tax credit availed had been disclosed, the officers were always free to inquire from the Respondent about details of the same and satisfy themselves about its correctness. 7. The learned Advocate relied upon various decisions on this issue as under:- (a) Swastik Engineering vs. CCE 2010 (255) ELT 261 (Tri.) (b) CCE vs. Medicaps Limited 2011 (24) STR 572 (Tri.) (c) SDL Auto Pvt. Limited vs. CCE 2013 (294) ELT 577 (Tri) (d) CCE vs. ITC Limited 2013 (291) ELT 377 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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