2015 (11) TMI 768

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..... Commissioner(A.R.) ORDER Per : Ramesh Nair The appeal and Application for extension of stay are directed against order-in-appeal No. P-I/VSK/30/2010 dated 11/2/2010 passed by the Commissioner (Appeals), Central Excise, Pune-I, wherein Order-in-Original was upheld by setting aside the appeal of the appellant. 2. Undisputed facts of the present case is that the appellant has availed Cenvat Cre....

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....e the appellant is before me. 3. Shri. Sachin Chitnis, Ld. Counsel for the appellant submits that they are not contesting the demand however he submits that penalty is not impossible in present case for the reason that though the Cenvat Credit on the subject input service i.e outdoor catering service was admissible but only part of the amount was recovered from the employee. He also submits that ....

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....egard the denial of the credit attributed on service charges recovered from the employee in case of outdoor catering service is covered by the Honble Bombay High Court judgment in case of Commissioner of C. Ex. Nagpur Vs. Ultratech Cement Ltd[2010(260) E.L.T.369(Bom.). In view of this judgment, I upheld the demand confirmed by the original authority and upheld by the Ld. Commissioner(Appeals). As....