Appellant's Appeal Disallowed Cenvat Credit on Catering Services; Stay Granted Pending Appeal Disposal The appellant's appeal against the Commissioner (Appeals), Vapi's decision disallowing cenvat credit on outdoor catering services for the period 2008-09 ...
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The appellant's appeal against the Commissioner (Appeals), Vapi's decision disallowing cenvat credit on outdoor catering services for the period 2008-09 to January 2011 was considered. The first appellate authority upheld the disallowance and penalty imposition. The appellant cited a Bombay High Court decision to support their argument. The court, presided over by Mr. H.K. Thakur, J., found the appellant's deposit of Rs.2,01,040/- sufficient for a stay on balance recovery pending final appeal disposal.
Issues involved: Admissibility of cenvat credit on outdoor catering services for the period 2008-09 to January 2011.
Analysis:
The appeal was filed against OIA No. SRP/202/VAPI/2012-13 passed by the Commissioner (Appeals), Vapi. The main issue in this case revolved around the admissibility of cenvat credit on outdoor catering services for the specified period. The first appellate authority, in its order dated 09.01.13, upheld the original adjudicating authority's decision disallowing the cenvat credit and imposing a penalty under Section 11AC of the Central Excise Act, 1944. The appellant cited the decision of the Hon'ble High Court of Bombay in the case of CCE Nagpur Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) to support their argument that the cost recovered from the employee/consumer is subject to service tax. Consequently, the appellant had calculated and paid an amount of Rs.2,01,040/-.
During the hearing, the learned A.R. contended that the appellant failed to provide relevant calculation details, which could impact the admissibility of the cenvat credit. Given the disputed nature of the issue and the need for a comprehensive examination, the deposit of Rs.2,01,040/- already made by the appellant was deemed sufficient for granting a stay on the recovery of the balance amount until the final disposal of the appeal. This decision was pronounced in the court by Mr. H.K. Thakur, J., who presided over the case.
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