TMI Blog2019 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/-. Therefore, recredit taken by the appellant is not correct and on this score, the demand raised is legal and proper. Penalty - HELD THAT:- The issue of eligibility of credit on outdoor catering services being interpretational issue, the appellant cannot be saddled with intention to evade payment of duty - the penalty imposed is set aside. Appeal allowed in part. - Excise Appeal No. 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposing penalties. Meanwhile, appellants had filed ER-1 returns showing reversal of credit of ₹ 37,68,464/- vide challan dt. 10.09.2014 towards the reversal of the inadmissible cenvat credit availed for the period 2011-12 to 2014-15 (upto July 2014) in respect of services in the nature of Rent-a-Cab, Outdoor catering, Mediclaim insurance and Medical insurance. The amount to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On behalf of appellants, Ld. Counsel Shri D. Santhana Gopalan submitted that issue as to eligibility of credit on outdoor catering services for the period after 01.04.2011 was decided by this Tribunal in a batch of cases vide Final Order No.40858-40864/2019 dt. 24.06.2019. He pointed out that the appellant has already reversed the credit and the present SCN is only for the suomot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The issue whether the appellant is eligible for credit of outdoor catering services after 01.04.2011 has been decided in assessee s own case while disposing batch of cases vide Final Order dated 24.06.2019 stated supra. Following the same, I am of the view that the appellant is not eligible for the credit on outdoor catering services to the tune of ₹ 18,39,016/-. Therefore, recredit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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