2017 (10) TMI 790

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..... t, subject to proportionate disallowance of credit as regards cost of food, recovered from the employee/worker - credit allowed. Extended period of limitation - Held that: - the issue being wholly interpretational in nature and there being no suppression of facts on the part of the appellant-assessee, the extended period of limitation is not invocable - SCN not tenable. Appeal allowed - deci .....

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..... fall under the definition of input services under Rule 2(l) of CENVAT Credit Rules, 2004, as the same are not used by the appellant, directly or indirectly in or in relation to the manufacture of final products. Details were called for from the appellant-assessee, which they submitted vide their letter dated 20/07/2011. It is further alleged that the appellant have suppressed the vital facts from .....

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..... From the impugned Order-in-Appeal, I find that the issue regarding CENVAT credit on catering services was under constant litigation and the same stood settled by ruling of Hon ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd - 2010 (260) ELT 369(Bom.) in favour of the assessee wherein it was held that the provision of Outdoor Catering Servic .....

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..... te disallowance of credit as regards cost of food, recovered from the employee/worker. 5. Further as regards invocation of extended period, I find that the learned Commissioner (Appeals) considered the submission of the appellant that the details of CENVAT credit were mentioned in the monthly returns as well as proper records were being kept in the books of accounts. Commissioner (Appeals) has .....

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..... Canteen Services and the same stood settled, sometime in 2010 upon pronouncement of Hon ble Bombay High Court in the case of Ultratech Cement Ltd (supra). Accordingly, I hold that the issue being wholly interpretational in nature and there being no suppression of facts on the part of the appellant-assessee, the extended period of limitation is not invocable. Accordingly, I hold that show-cause .....

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