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TMI Blog2017 (3) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... - recovery of inadmissible CENVAT credit with regard to Staff Quarter and Guest House services cannot be upheld in view of judgment of the Hon’ble High Court in the case of Commissioner of Central Excise & S.T. vs. Saurashtra Cement Limited [2016 (2) TMI 185 - GUJARAT HIGH COURT] for the extended period of limitation - the demand is enforceable for the normal period of limitation which the ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surat II. 3. Briefly stated the facts of the case are that the appellants have availed CENVAT credit of ₹ 4,39,722/-, ₹ 18,160/-, ₹ 3,04,054/- and ₹ 1,50,541/- on input services namely, Staff Quarter Maintenance , Banquet Services, Pandal Shamiana Services for Artificial Function Hall and Guest House Services during the period from May 2007 to September 2010. All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Customs vs. Gujarat Heavy Chemicals Limited.- 2011 (22) STR 610 (Guj.). However, since the demands were issued invoking extended period of limitation , therefore, in view of the judgment of the Hon ble Gujarat High Court in the case of Commissioner of Central Excise S.T. vs. Saurashtra Cement Limited. - 2016 (42) STR 632 (Guj.), the said Credit is not recoverable from them. Ld. Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to Staff Quarter and Guest House services cannot be upheld in view of judgment of the Hon ble High Court in the case of Commissioner of Central Excise S.T. vs. Saurashtra Cement Limited (supra) for the extended period of limitation. However, the demand is enforceable for the normal period of limitation which the ld. Advocate agrees to reverse with interest. The CENVAT Credit on input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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