TMI Blog2022 (9) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... only one month from 1.4.2011 to 30.4.2011 pertains to the period after the amendment in the definition of input services. The Hon'ble Supreme Court in the case of TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL TAX [ 2021 (12) TMI 420 - SC ORDER] has held that after 1.4.2011, the assessee cannot avail credit on outdoor catering services. Following the same, credit av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40321/2022 - Dated:- 20-9-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri M.N. Bharathi, Advocate for the Appellant Shri R. Rajaraman, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of womens inner garments falling under Chapter Heading 61 and 62 of CETA, 1985. They are also registered with the Central Excise Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalties, however, confirmed the demands. Aggrieved by such order, the appellant is now before the Tribunal. 2. The learned counsel Shri M.N. Bharathi submitted that major period is prior to 1.4.2011 before the introduction of amendment to definition of input service . He was fair enough to submit that for one month i.e. from 1.4.2011 to 30.4.2011 pertaining to the Show Cause Notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an supported the findings in the impugned order. 4. Heard both sides. 5. From the periods involved in both the Show Cause Notices, it is seen that only one month from 1.4.2011 to 30.4.2011 pertains to the period after the amendment in the definition of input services. The Hon'ble Supreme Court in the case of Toyota Kirloskar Motor Pvt. Ltd. (supra) has held that after 1.4.2011, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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