2018 (10) TMI 1641 - AT - Central Excise

CENVAT Credit - input services - Outdoor catering service provided to their employees - period involved is April 2007 to March 2008 - Held that - The issue is no longer res integra and is settled by various decisions of the Tribunal and High Courts. The amounts collected from employees have been reversed by the appellant - the appellant is eligible for CENVAT credit on outdoor catering service - appeal allowed - decided in favor of appellant.

Summary

Issues Involved:
- Condonation of delay in filing appeal
- Eligibility for CENVAT credit on outdoor catering service

Condonation of Delay:
The appellant filed a miscellaneous application to condone a two-day delay in filing Appeal No. ST/41729/2018. The reason for the delay was considered satisfactory by the Member (Judicial), and the delay was nominal. Consequently, the miscellaneous application for condoning the delay was allowed after hearing both sides.

Eligibility for CENVAT Credit on Outdoor Catering Service:
The main issue in the appeals was whether the appellants are eligible for CENVAT credit for outdoor catering services provided to their employees during the period from April 2007 to March 2008. It was noted that the appellants were in the second round of litigation regarding this matter. After hearing both sides, it was found that the issue had been settled by various decisions of the Tribunal and High Courts. The appellant had also reversed the amounts collected from employees. Reference was made to a detailed analysis of a similar issue by the Hon'ble High Court of Madras in a specific case, which had ruled in favor of the assessee. Consequently, following the precedent set by the High Court, it was held that the appellant is indeed eligible for CENVAT credit on outdoor catering services. The impugned order was set aside, and the appeals were allowed with any consequential relief deemed necessary.

This judgment provides a detailed analysis of the issues involved, focusing on the condonation of delay in filing the appeal and the eligibility of the appellant for CENVAT credit on outdoor catering services. The decision was based on legal precedents and a thorough examination of the facts and circumstances surrounding the case.