2019 (5) TMI 1996

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the appellant and as such, denial of the same is upheld. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalty 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. We uphold the confirmation of demand. As regards the penalty, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X