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2016 (1) TMI 197 - CESTAT AHMEDABAD

2016 (1) TMI 197 - CESTAT AHMEDABAD - TMI - CENVAT Credit - credit of service tax on input service erroneously taken Canteen/Food Coupon - Invocation of extended period of limitation - Held that:- It appears that the employees had purchased food coupons from M/s. Accor Radhakrishna Corporate Services Limited. It cannot be said that the said Company had provided service to the appellant Company. - Credit cannot be allowed.

The Commissioner (Appeals) observed that the appellant have not .....

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ha, 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 CENVAT credit of service tax on input service erroneously taken Canteen/Food Coupon to the tune of ₹ 34,792/- along with intere .....

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the Commissioner (Appeals). 3. After hearing the learned Authorised Representative and on perusal of the record, I find that the appellant had taken input service credit on service tax paid by M/s. Accor Radhakrishna Corporate Services Limited pertaining to food coupons. The stand of the appellant is that they provided the kind of canteen allowance at a fixed amount per month to its employees so as to enable them to buy food grains from authorised shops against exchange of such coupons. The lea .....

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, 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 .....

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pellant Company. So, I do not find any force in the submissions of the appellant on merits. 6. But, there is force in the submission of the learned Advocate that it is a clear case of interpretation of Cenvat Credit Rules and therefore, extended period of limitation cannot be invoked. The appellant had disclosed availment of CENVAT credit in their ER-1 returns. The Commissioner (Appeals) observed that the appellant have not disclosed service in their returns. In the case of CCE vs. Pushp Enterpr .....

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