2019 (3) TMI 2048 - AT - Central Excise

CENVAT Credit - input services - Outdoor Catering Services - HELD THAT - The issue of availment of Cenvat Credit in respect of Outdoor Catering Services stands held against Appellant in their own case reported as M/S HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE, HAPUR 2019 (1) TMI 2033 - CESTAT ALLAHABAD where it was held that the Cenvat Credit of Service Tax on Outdoor Catering Services is not available to the appellant and as such, denial of the same is upheld. The issue stands settled against them in their own case - the demand is confirmed - As regards the penalty, the same is set aside - appeal disposed off.

Summary

The Appellate Tribunal CESTAT ALLAHABAD upheld the demand for Cenvat Credit on Outdoor Catering Services against the appellant. However, the penalty was set aside based on a previous decision. The appeal was disposed of accordingly.