TMI Blog2015 (11) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid to avail the catering service for the factory prior to 31.3.2011. So far as the CENVAT credit in respect catering service availed after 1.4.2011 is concerned, in view of the specific provision in law, appellant is not entitled to the CENVAT credit. Appellant agrees to reverse the same. If such a reversal is made there shall be no interest and penalty, subject to availability of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act. Therefore, there shall not be denial of CENVAT credit in respect of service tax paid to avail the catering service for the factory prior to 31.3.2011. 5. So far as the CENVAT credit in respect catering service availed after 1.4.2011 is concerned, in view of the specific provision in law, appellant is not entitled to the CENVAT credit. Appellant agrees to reverse the same. If such a rever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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