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TMI Blog2015 (9) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... early shows that they have availed Cenvat credit in respect of outdoor catering service. I have also gone through the annexure which has been filed alongwith monthly return by the appellant to their Jurisdictional Range Superintendent wherein description of service, amount of Cenvat credit have been clearly disclosed. - demand pertaining to the period beyond one year from the date of show cause notice is not sustainable being time barred. - Decided in favour of assessee. - Appeal No. E/86150/13-MUM - - - Dated:- 15-6-2015 - Ramesh Nair, Member (J), J. For the Appellant : Shri Haren M Gandhi, Manager Indirect Taxes For the Respondent : Shri Ashutosh Nath, Asstt Commissioner (AR) ORDER Per: Ramesh Nair: This appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment particularly in their own case the issue of availability of Cenvat Credit in respect of outdoor catering services remained res-integra. He further submits that show cause notice is clearly time bar inasmuch as show cause notice was issued on 6/5/2011 for the period from 2006-07 to 2010-11. He submits that there is no suppression on their part for the reason that they have been submitting all the information related to availment of Cenvat Credit on the outdoor catering service alongwith monthly return of every month during relevant period. He invited my attention to the copies of monthly return wherein appellant have submitted service tax credit register and copies of input service register alongwith annexure of each month. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly invoked by the adjudicating authority as well as Ld. Commissioner (Appeals) for the reason that appellant have not disclosed collection of amount from the employee against outdoor catering charges. Thus appellant has suppressed the fact. He further submits that as regard the collection of 3% amount as submitted by the appellant, the same has not been verified by the lower authority therefore on this point matter should be remanded to the adjudicating authority. In support of his submission he placed reliance on the following judgments:- (a) CEMA Electric Lighting products India Pvt. Ltd. Vs. Commissioner of Central Excise, - Tax Appeal No. 367 of 2014, Civil Application No. 240 of 2014. (b) Commissioner of Central Excise, Salem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in respect of outdoor catering service, therefore I am of the view that demand pertaining to the period beyond one year from the date of show cause notice is not sustainable being time barred. In view of the above discussion, I pass the following order: (a) Demand beyond one year from the show cause notice is hereby dropped. (b) The demand for normal period of one year shall be re-quantified on the amount of catering charges collected by the appellant from the employees/workers. (c) Appellant shall be liable to pay interest on the re-quantified amount, if there is any delay in payment of such amount of Cenvat Credit. (d) In view of the facts and circumstances of the case, I waive the penalty. The appeal is disposed of in ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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