2019 (3) TMI 2048

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..... ELD THAT:- The issue of availment of Cenvat Credit in respect of Outdoor Catering Services stands held against Appellant in their own case reported as M/S HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE, HAPUR [ 2019 (1) TMI 2033 - CESTAT ALLAHABAD] where it was held that the Cenvat Credit of Service Tax on Outdoor Catering Services is not available to t .....

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..... ubmits that inasmuch as, the penalty in the above referred case was set aside by observing that the issue was interpretational and was decided against the assessee by a subsequent decision of Larger Bench. Accordingly, prays that the penalty, be set aside in the present case also. 2. In view of the fact that the issue stands settled against them in their own case. I uphold the confirmation of d .....

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