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TMI Blog2019 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ) For the Respondent ORDER The brief facts of the case are that appellants who are engaged in manufacture of motor vehicle parts were availing the facility of cenvat credit on inputs, capital goods and input services under CCR 2004. During the course of scrutiny, it was noticed that they had availed cenvat credit on outdoor catering service which does not qualify as 'input services' and is not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding Rs. 18,39,016/- pertaining to outdoor catering services) in Jan 2015. Department noticed that appellant was not eligible to avail credit of outdoor catering services which they have suomotu availed recredit and the SCN was issued proposing to recover an amount of Rs. 18,39,016/- along with interest and also for imposing penalties. After due process of law, the original authority confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tdoor catering service. That the demand in E/41631/2018 having been confirmed there should not be double demand for the same issue. 3. Ld.A.R shri L.Nanda Kumar supported the findings in the impugned order. He argued that the appellant has availed recredit of the amount in respect of outdoor catering services which is not eligible. Hence the SCN issued as well as the confirmation of demand by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... catering services being interpretational issue, the appellant cannot be saddled with intention to evade payment of duty and therefore the penalty imposed in this regard requires to be set aside which, I hereby do. 6. From the discussions made above, since the issue is settled in favour of Revenue, the impugned order does not call for any interference. Appeal is partly allowed by setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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