2019 (2) TMI 309 - AT - Central Excise

Rectification of Mistake - Held that - Since both sides agree that the issue involved in this case has already been resolved by the Larger Bench of this Tribunal in the case of M/s Wipro Ltd. vs. CCE, Bangalore 2018 (4) TMI 149 CESTAT-Bangalore , I am of the view, that the miscellaneous applications can be considered for hearing of the appeal. Accordingly, miscellaneous applications filed by both sides are allowed - Appeals to come up for final hearing on 18th January, 2019.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the miscellaneous applications filed by both the assessee appellant and Revenue for rectification of mistake in the Interim Order. The issue regarding availment of CENVAT Credit on outdoor catering service has already been decided by the Larger Bench of the Tribunal in the case of M/s Wipro Ltd. vs. CCE, Bangalore. The appeals are scheduled for final hearing on 18th January, 2019.