TMI Blog2016 (3) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... credit for the period in question. I remand to the adjudicating authority for the limited purpose to verify the amount of Cenvat credit and allow the credit accordingly. Upon such hold that extended period of limitation is not invocable in the facts and circumstances - appeal allowed - decided in favor of appellant-assessee. - Appeal No.ST/52789/2014 And ST/52790/2014 (SM) - Final Order No.70870-70871/2016 - Dated:- 10-3-2016 - Shri Anil Choudhary, Judicial Member Present for the Appellant: Shri R. Krishnan, Advocate Present for the Respondent: Shri S.V. Nair, Assistant Commissioner (AR) Per: Anil Choudhary The appellant is a Co-operative Bank Ltd. providing taxable under the head Banking and other Financial Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period April 2007 to September 2007. From the copy of ST-3 return Annexed to the paper book, it is seen that the appellant have neither shown the gross taxable amount, nor shown the amount of Cenvat availed. In the column for service tax payable, they have shown the net adjusted tax payable (after adjusting the Cenvat credit availed with tax payable). In the course of audit done some time during the year 2011 it was observed that the appellant has paid service tax short, amounting to ₹ 2,09,841/- for the period April to September 2007, it was also observed that Cenvat credit amounting to ₹ 48,815/- availed during the financial year 2008-2009 to 2010-2011 on the input service, being service is not an eligible service for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant holds periodical meeting with their customers in order to get the feedback from the customers, and also to redress their complaints which ultimately promotes their business of providing banking services. In the meetings, the customers are provided with snacks and tea/ coffee and accordingly on the bill of the caterer, where service tax has been levied, Cenvat credit have been rightly availed, Vide Order-in-Original dated 30/7/2013, wherein the proposed amount of ₹ 2,09,841/- was confirmed along with interest and further penalty of ₹ 1,04,920/- was imposed 'under Section 76 of the Finance Act, 1994. The proposed amount of Cenvat credit for the catering service ₹ 48,815/- was also disallowed with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir new services as well as they get feedback in improvement of their services. Thus the said input service is utilised in rendering their output service, and as such, the ld. Commissioner erred in upholding the disallowance. So far the issue of not allowing Cenvat credit availed on input services during the period April 2007 to September 2007, it is said that the same is against the provisions of law and the scheme of Cenvat credit. In the facts and circumstances that input services have been received and the appellant have paid for those services including the service tax: and availed the Cenvat credit in the register, only for the clerical mistake in the return, of not reflecting the amount in the proper column Cenvat credit cannot be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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