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2018 (9) TMI 1049 - AT - Central ExciseCENVAT Credit - input service - Outdoor Catering Service - scope of exclusion clause provided in the definition of input service with effect from 1/04/2011 - Held that - In the case of WIPRO Ltd. 2017 (7) TMI 1111 - CESTAT BANGALORE , the Bangalore Bench of the Tribunal has referred the matter to the Hon ble President for constitution of a Larger Bench for resolving the conflict between the Benches of the Tribunal. The matter has already been referred by the coordinate Bench for resolving the dispute through the Larger Bench, this appeal can also be tagged with the case of WIPRO Ltd. for deciding the issue by the Larger Bench - Registry is directed to transfer these case files to the Hon ble President of the Tribunal for necessary approval.
Issues: Denial of CENVAT credit for service tax on outdoor catering service.
Analysis: The judgment deals with the denial of CENVAT credit for service tax paid on outdoor catering service. The authorities had denied the CENVAT benefit to the appellant, citing the exclusion clause in the definition of input service effective from 1/04/2011. They held that such services should not be considered as input services for availing CENVAT benefit when used by the assessee's employees. The disagreement on this issue is evident from different views taken by various benches of the Tribunal. Notably, the Bangalore Bench referred a similar matter to the Hon'ble President for constitution of a Larger Bench to resolve the conflict between the Tribunal benches. The judge, Mr. S.K. Mohanty, considered the identical nature of the issue in the present appeal and the WIPRO Ltd. case already referred to the Larger Bench. In light of this, the judge decided to tag the current appeal with the WIPRO Ltd. case for resolution by the Larger Bench. The registry was directed to transfer the case files to the Hon'ble President of the Tribunal for necessary approval to list it before the Larger Bench alongside the WIPRO Ltd. appeal. This decision was made to ensure a consistent and uniform approach in resolving the dispute regarding the denial of CENVAT credit for service tax on outdoor catering services.
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