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2017 (1) TMI 152 - CESTAT BANGALORE

2017 (1) TMI 152 - CESTAT BANGALORE - TMI - CENVAT credit - canteen facility to employees - input services as defined under Rule 2(l)(ii) of CENVAT Credit Rules (CCR), 2004 - manufacturer of petroleum products - Held that: - the issue is squarely covered in favour of the assessee by the judgments in the case of CCE, Chennai-III vs. Visteon Powertrain Control Systems (P) Ltd. [2015 (3) TMI 736 - MADRAS HIGH COURT], where it was held that definition of input service read as a whole makes it clear .....

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owed - appeal allowed - decided in favor of assessee. - E/27541/2013-SM - Final Order No. 21210/2016 - Dated:- 17-11-2016 - SHRI S.S GARG, JUDICIAL MEMBER Mr. N. Jagadish, AR - For the Appellant/Revenue Mr. Sandeep Goapalakrishnan, Advocate - For the Respondent ORDER The present appeal has been filed by the Revenue against the impugned order passed by the Commissioner (A) vide his order dated 29.4.2013 vide which he has allowed the appeal of the assessee. 2. Briefly the facts of the case are tha .....

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ated 29.4.2010 was issued for recovery of ineligible CENVAT credit. The original authority vide Order-in-Original dated 31.1.2011 confirmed the demand along with interest as per Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11B of the Central Excise Act, 1944 and imposed a penalty of ₹ 25,000/- under Rule 25 of CCR, 2004. Aggrieved by the said order, the assessee filed appeal before the Commissioner (A) and the Commissioner (A) allowed the appeal on the ground that providing t .....

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