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TMI Blog2018 (2) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... re 143 and that on catering services is a meagre 384. Quality audit - Held that: - Quality audit is not intended to protect the intellectual property of the concentrate used in manufacture of beverages but has a direct bearing on the product served to the customer; it is, therefore, an inextricable part of the manufacturing process - credit allowed. Garden maintenance - Held that: - The decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944 was modified to reduce the penalty to ₹ 2000 while upholding the recovery of inadmissible CENVAT credit along with interest. 2. The disallowance of CENVAT credit and the consequent recovery pertain to providers rendering catering service, quality audit, garden maintenance and testing of samples. After the scrutiny of the impugned services, the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in Castrol India Limited v. Commissioner of Central Excise [2013 291 ELT 469] is applicable to the appellant. The decision of the Hon'ble High Court of Karnataka in Commissioner of Central Excise, Bangalore - II v. Millipore India Pvt Ltd [2012 26 STR 514 (Kar)] would sustain that claim to credit of tax paid on use of garden maintenance service. The services rendered by catering faciliti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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