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TMI Blog2016 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation during the relevant period appellant herein had every reason to believe that they are eligible to avail Cenvat Credit of service tax paid on the amount paid for canteen services, to that extent demand which have been raised and confirmed by the lower authorities by invoking extended period is liable to be set aside, if any demand is within limitation from the date of show cause notice, it is upheld along with interest and appellant is directed to pay the same to the revenue. - Decided in favour of assessee. - APPEAL No. E/1156/10Mum - A/85002/16/SMB - Dated:- 30-10-2015 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) For the Petitioner : Shri D.H. Nadkarni, Advocate For the Respondent : Shri Sanjay Harija, Supdt. (AR) O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or utilizing the Canteen Services. He would submit that on merits the issue is against them but on limitation the demand raised by invoking extended period is liable to be set aside. He would submit that the limitation issue being mixed question of facts and law, it can be raised at any point of time is the law settled and relies upon the judgment of this tribunal in the case of National Organic Chemical Inds. Ltd. 2000(126) ELT 1072. He would submit that the said judgment of the tribunal is upheld by the Apex court as reported as 2002 (142) ELT 280 had dismissed the civil appeal filed by the revenue. It is his submission that the judgment of the larger bench of the Tribunal in the case of GTC Industtries Ltd. was holding filed wherein it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t received by them from their employees for availing the services of canteen and whether extended period can be invoked for demand of such ineligible Cenvat Credit. 8. At the outset, I find that the issue on merits as to eligibility to avail Cenvat Credit on the Service tax paid of the amount collected from their employees, the issue is now settled by the judgment of the Hon ble High Court of Bombay in the case of Ultratach Cement-2010 (20) STR 577. Accordingly, on merits appellant has no case. 9. As regards limitation, I find that the appellant has correctly pointed out that during the relevant period, judgment of the larger bench of the tribunal in the case of GTC Industtries Ltd. (supra) was holding field, which held that assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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