9911796707
TMI Blog2015 (12) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... her the appellant has recovered any amount towards providing subsidized food to the employees, the appellant is entitled to take Cenvat Credit. As there was divergent views and same has been settled by the Hon’ble High Court of Bombay in the case of Ultratech Cement Ltd. (Supra) on 25.10.2010. Therefore, I hold that in this case extended period of limitation is not invokable as held by the Hon’ble High Court of Delhi in the case of Wonderax Laboratories (2007 (10) TMI 388 - DELHI HIGH COURT ) which has been affirmed by the Hon’ble Apex Court. As the extended period of limitation is not invokable, therefore penalty under section 11(AC) of the Act is also not imposable. Denial of amount recovered from the employees is calculated on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority confirmed the demand to the extent of the amount recovered by the appellant for providing subsidized food to their employees. Interest is also demanded and penalty equivalent to the duty was also imposed. The said order was confirmed by the adjudicating authority. Aggrieved from the said order appellant is before me. 3. Ld. Counsel for the appellant submits that he is not disputing that they are required to reverse the Cenvat Credit attributable to the amount recovered from the employees for providing subsidized food. He submits that in this case show cause notice has been issued by invoking extended period of limitation, as there was divergent views of judicial pronouncement during that period. Therefore, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the employees for providing subsidized food under the category of outdoor catering services. Before that there was a decision of the larger bench of this Tribunal in the case of GTC Industries Ltd (Supra) wherein it was held that irrespective of the fact whether the appellant has recovered any amount towards providing subsidized food to the employees, the appellant is entitled to take Cenvat Credit. As there was divergent views and same has been settled by the Hon ble High Court of Bombay in the case of Ultratech Cement Ltd. (Supra) on 25.10.2010. Therefore, I hold that in this case extended period of limitation is not invokable as held by the Hon ble High Court of Delhi in the case of Wonderax Laboratories (supra) which has been affirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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