https://www.taxtmi.com/caselaws?id=445518 CESTAT Mumbai ruled that outdoor catering services are not eligible for CENVAT credit as input services post-amendment dated 01.04.2011. The Tribunal held that extended period of limitation cannot be invoked as the department was aware of the assessee's activities and had been defending the case. Following precedents in Wipro Ltd. and other cases, the demand for CENVAT credit was sustainable only for the normal period. Interest and penalty for extended period were set aside. Matter remanded to original authority for re-quantification of demand for normal period only. Appeal partly allowed by way of remand. en-us Mon, 06 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445518 CESTAT Mumbai ruled that outdoor catering services are not eligible for CENVAT credit as input services post-amendment dated 01.04.2011. The Tribunal held that extended period of limitation cannot be invoked as the department was aware of the assessee's activities and had been defending the case. Following precedents in Wipro Ltd. and other cases, the demand for CENVAT credit was sustainable only for the normal period. Interest and penalty for extended period were set aside. Matter remanded to original authority for re-quantification of demand for normal period only. Appeal partly allowed by way of remand. Case-Laws Central Excise Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445518