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TMI Blog2019 (4) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of the same amount taken subsequently, which is within normal period of limitation. Thus, Appellants are not eligible to avail CENVAT Credit of Service Tax paid on outdoor catering service and required to reverse the same with interest as applicable; however, no penalty is attracted - the matter is remanded to the Adjudicating Authority to examine whether the entire amount of CENVAT Credit with interest has been paid. - Excise Appeal No. E/86089, 86090 of 2018 - A/85701-85702/2019 - Dated:- 10-4-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Ms. Anjali Himant, Advocate for the Appellant Shri N.N. Prabhudesai, Supdtt. (AR) for the Respondent ORDER PER: D.M. MISRA Heard both sides. These two appeals are file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their appeal. Hence, the present appeals. 3. At the outset, the learned Advocate Ms.Anjali Himant for the Appellant submits that in the present appeals, the Appellant disputes only denial of CENVAT Credit of ₹ 4,77,791/- of service tax paid on outdoor catering service during the relevant period. She submits that the issue has been decided by the decision of Larger Bench of the Tribunal in case of Wipro Ltd Vs CCE Bangalore-III 2018 (4) TMI 149-CESTAT Bangalore, ruling that credit is inadmissible. However, prior to the said judgment, the view of the Tribunal was in favour of the Appellant in many cases. It is her contention that therefore, the demand for the period April 2011 to July 2014 issued on 17.07.2015 invoking extended p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench of the Tribunal in the case of Wipro Ltd s case (supra), CENVAT Credit of Service Tax paid on outdoor catering service post 01.04.2011 is not admissible. On the issue of limitation, I find that the Appellant had initially reversed the credit on being pointed out by the Revenue on 31.08.2014 with interest. Later, in view of the judgments of the Tribunal allowing CENVAT Credit on outdoor catering service, they took suo-moto credit of the reversed amount in January 2015. Now, in view of the judgment of the Larger Bench of the Tribunal in the case of Wipro Ltd Vs CCE Bangalore-III dt.09.02.2018, the credit availed on outdoor catering service held to be inadmissible. 6. Under these peculiar circumstances, I do not find any merit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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