https://www.taxtmi.com/caselaws?id=386371 The appeal was partially allowed, and the penalty imposed under Section 78 of the Finance Act 1994 was set aside. The Tribunal ruled in favor of the appellant, allowing the transfer of credit from Export Oriented Unit (EOU) to Domestic Tariff Area (DTA) for Catering Services. Regarding the recovery from employees for canteen services, the Tribunal held that the extended period could not be invoked due to the unsettled legal position, setting aside the confirmation of penalty by the Commissioner (Appeals). The decision emphasized the importance of legal precedents and specific provisions of the Cenvat Credit Rules in determining credit applicability. en-us Tue, 24 Sep 2019 00:00:00 +0530 Fri, 27 Sep 2019 06:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386371 The appeal was partially allowed, and the penalty imposed under Section 78 of the Finance Act 1994 was set aside. The Tribunal ruled in favor of the appellant, allowing the transfer of credit from Export Oriented Unit (EOU) to Domestic Tariff Area (DTA) for Catering Services. Regarding the recovery from employees for canteen services, the Tribunal held that the extended period could not be invoked due to the unsettled legal position, setting aside the confirmation of penalty by the Commissioner (Appeals). The decision emphasized the importance of legal precedents and specific provisions of the Cenvat Credit Rules in determining credit applicability. Case-Laws Central Excise Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386371