2015 (1) TMI 1199

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....s. 47,182/- availed on housekeeping and hotel services charges paid by them. Revenue is of the view that the appellant is not entitled to take Cenvat Credit on service received prior to service Tax registration and the Housekeeping and hotel services charges are not related to their business of manufacturing as this services have been availed outside the factory premises and in residential colony. The show cause notice was issued to the appellant by invoking extended period of limitation. The matter was adjudicated. The demands against the Cenvat Credit of Rs. 6,95,390/- was denied along with interest and various penalties of the Finance Act was also imposed. 3. The Ld. Counsel for the appellant submits that the Cenvat Credit cannot be d....

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....act of availment of Cenvat Credit came to the knowledge of the department during the course of the audit and appellant has not taken any positive steps to pay inadmissible Cenvat credit within time. Therefore, extended period of limitation is rightly invoked. 5. Heard the parties. Considered the submission. 6. For availment of the Cenvat Credit on the invoices received prior to service tax registration, I find that issue is squarely covered by the decision of the Hon'ble High court of Karnataka in the case of M Portal India Wireless Solutions Pvt. Ltd (Supra) wherein the Hon'ble High Court of Karnataka has observed as under:                 Insofar as requir....