TMI Blog2019 (9) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured premises and if the transfer is done from the premises providing taxable service, the other registered premises should also be providing taxable service and not vice versa, which is applied by the authorities below and argued by Learned Authorised Representative - thus there is no hesitation to say that the credit attributable to the EOU could be taken and utilised by the appellant DTA. CENVAT Credit - recovery made from employees towards canteen service - HELD THAT:- Such availment of credit is not admissible - issue decided in the case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [ 2010 (10) TMI 13 - BOMBAY HIGH COURT] . Extended period of limitation - Penalty - HELD THAT:- Considering the unsettled position of law on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estic Tariff Area (DTA). DTA unit i.e., appellant had paid the amount charged by the service provider for such canteen and house-keeping services and taken credit of the service tax paid on the said services. Appellant was issued with two show cause notices for the period April 2007 to December 2009 and April 2010 to December 2010 with allegation of availment of cenvat Creit on catering and house-keeping services which were no inputs having any relationship with manufacture products and against availment of Cenvat Credit on the amount recovered from employees towards canteen and catering service used by its employees of Export Oriented Unit (EOU). The adjudicating authority had dropped the demand made on catering service holding the input a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for the appellant also pointed out that larger Bench of CESTAT in the case of CCE Vs. GTC Industries Ltd 2008 (12) STR 468 (T) had held it in favour of appellant but subsequently in the case of CCE Vs. UltraTech Cement Ltd 2010 (260) ELT 369 (Bom), the said larger Bench decision was overruled and therefore his argument is that in a situation where the issue remained unsettled and no finality had emerged till pronouncement of the judgement of Hon ble Bombay High Court, invocation of extended period is not permissible for which she prays to set aside order based by Commissioner (Appeals). 4. In response to such submissions, Learned Authorised Representative Mr Sanjay Hasija for respondent department, in citing decision repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is governed by Rule 12 A. Sub Rule 4 of Rule 12 A reeds: Explanation For the purpose of this sub-rule intermediate goods shall have the same meaning assigned to it in sub-rule (1) of rule 12BB of the Central Excise Rules 2002. A large tax payer may transfer, CENVAT credit available with one of his registered manufacturing premises or premises providing taxable service to his other such registered premises by (i) making an entry for such transfer in the record maintained under rule 9; (ii) issuing a transfer challan containing registration number name and address of the registered and premises transferring the credit as well as receiving such credit, the amount of credit transferred and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
