TMI Blog2019 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... l decisions have consistently upheld the eligibility of such input credits prior to 1.4.2011 - reliance placed in the case of M/S. SCOPE INTERNATIONAL PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2018 (7) TMI 1007 - CESTAT CHENNAI] - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/42315-42317/2018 - FINAL ORDER No. 43189-43191/2018 - Dated:- 28-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and also imposition of penalties under various provisions of law. The details of the said SCNs, disputed credit amounts involved and the amounts confirmed by original authority and penalty imposed as furnished by the Ld. Advocate are tabulated as under : ISSUES SCN No.01/2010 AC dt.05.03.2010 SCN NO.09/2010 AC dt.16.12.2010 (This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 10/2018 dt.28.02.2018 12/2018 dt.28/02.2018 13/2018 dt.28.02.2018 Details of Credit allowed GTA -Rs.2,20,216/- GTA -Rs.1,59,770/- GTA -Rs.53,506/- Details of Credit denied in respect of car hiring and outdoor catering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, on behalf of the appellants, Ms. S Sridevi submits that for impugned input services had been availed by the appellants prior to 1.4.2011 i.e. before the changes brought out about in the definition of input services under Rule 2 (l) of the CCR 2004. She submits that prior to 1.4.2011 the said definition did not have any restrictions or bar for availing input credits in respect of canteen servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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