9911796707
TMI Blog2017 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... iness promotion purposes and building of goodwill - also, there is no finding by the learned Commissioner to the contrary, save and except bald allegations - credit allowed. Penalty - Held that: - the issue relates to interpretation of the provisions of Cenvat Credit Rules and there is no misconduct or contumacious conduct on the part of the appellant in taking the credits - penalties set aside. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 - June 2011 29,42,202/- 5. V(15) Adj/NOIDA/TV18/77/13/4425-27/4425-27 17.06.13 June 2011 - June 2012 1,56,89,526/- 6. V(15)Adj/NOIDA/TV18/169/2013/5123-24 12/10.03.14 July 2012 - March 2013 92,08,150/- 7. V(15)Adj/NOIDA/TV18/190/14/818 18.02.15 April 2013 - March 2014 59,66,419/- 8. V(15)Adj/NOIDA/TV18/157/15/102-105 25.01.16 April 2014 - March 2015 1,95,27,713/- Total 9,81,72,622/- 4. The show cause notices were adjudicated on contest by the learned Commissioner vide impugned Order-in-Original dated 31.03.2017. The proposed denial with respect to other services was dropped save and except the two services of Outdoor Catering and Rent-a-cab/Tour operator services in respect of which the proposed demand was confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein also the issue of outdoor catering service was involved for the period subsequent to 01 April, 2011. This Tribunal held taking notice of the ruling of the Karnataka High Court in CCE & ST v/s ACE Designers Ltd reported in 2011-TIOL-931-HC-KR-CX and also in CCE, Bangalore v/s Stanzen Toyotetsu India Private Ltd, 2011 (23) STR 444 and also on the ruling of Hon'ble Bombay High Court in the case of Coca-Cola India private Ltd v/s CCE 2009 (242) ELT 168 wherein held that input service as regard Outdoor catering forms part of cost of manufacturing and as such will be entitled for credit. This Tribunal observed that with effect from 01.04.2011, what is excluded is only the services primarily for personal use or consumption of any employee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. 9. Accordingly this appeal is allowed in part as follows: - (a) The Cenvat credit on Outdoor catering service is held to be allowed for the entire period. (b) The Rent-a-cab service disallowed after 01.04.2011 is upheld as not contested by the appellant. (c) The Adjudicating Authority is directed to grant adjustment of the taxes paid by the assessee appellant herein by way of Reversal of credit or by way of Challan. (d) The appellant is also directed to file a representation with a copy of this order before the learned Commissioner, who shall reconcile the claims and allow the credit of tax paid in accordance with law. (e) So far penalty is concerned. I find that the issue relates to interpretation of the provisions of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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