TMI Blog2019 (5) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... ce placed in the case of MUMBAI INTERNATIONAL AIRPORT PVT. LTD. VERSUS COMMR. OF C. EX., MUMBAI-V [ 2014 (6) TMI 625 - CESTAT MUMBAI] - the appellant is liable to pay interest from the date of utilization of Cenvat credit till 1.4.4008 - penalty also not imposable. CENVAT Credit - input services - guest services - staff welfare services - HELD THAT:- The said services have been availed by the appellant for providing output services and the same have been availed in the course of their business of providing output services - the appellant is entitled is entitled to avail credit on guest house and staff welfare expenses - credit allowed. Appeal allowed in part. - Appeal No. ST/1914 And 1916/2010-Cus-(DB) - FINAL ORDER NO.60588-60589/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts services in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, two show cause notices were issued to the appellants to deny the credit and recovery thereof. The matter was adjudicated and the demand was confirmed by denying the credit and for recovery of excess credit utilized by the appellant and the penalties were also imposed against them. Against the said orders, the appellants are before us. 3. Ld. Counsel for the appellants submits that without going into the merits, it is contended that the appellant has provided the taxable services as well as exempted services, the appellant is restricted to avail 20% of credit lying their Cenvat credit account in terms of Rule 6 (5) of Cenvat Credit Rules, 2004, during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Mum.), the appellant is entitled to avail Cenvat credit, wherein this Tribunal has observed as under:- 5.2 As regards the demand towards excess Cenvat credit availed on the input service during the impugned period, this position has been clarified by the C.B.E. C. in Circular No. 137/12/2008-CX.4, dated 21-11-2008, wherein the Board has clarified that utilization of accumulated credit on account of 20% cap under Rule 6(3)(c) of the Cenvat Credit Rules, 2004, is permissible from 1-4-2008. Therefore, the assessee is entitled to avail the accumulated credit on account of 20% cap w.e.f. 1-4- 2008 or the subsequent period. In case any assessee has utilized the accumulated credit prior to 1-4-2008, they are liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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