2015 (12) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. OIA-103/2012-BVR-/SKS/COMMR-A-/AHD dated 31.10.2012. The issue involved in the present proceedings is whether CENVAT credit of service tax paid on Services of Guest House and Colony maintenance service is admissible to the appellant or not. 2. Learned Advocate Shri S.R. Dixit appearing on behalf of the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded period is not invokable. It was his case that show cause notice was issued on 29.11.2011 for the period November 2006 to August 2011. That only demand for the period November 2010 to August 2011 will be covered within the period of limitation. It was also argued by the learned Advocate that no penalty is imposable as the issue of admissibility of cenvat credit on the services involved was disp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of GHCL vs. CCE, Bhavnagar (supra), was in their favour. It is observed that when an issue is disputable and a final view taken by this Bench was in favour of the assessee then appellant had a bonafide belief that cenvat credit was admissible of these services. Favourable view taken by CESTAT was reversed by Hon'ble Gujarat High Court in the case of CCE & Cus, Bhavnagar vs. GHCE (supra)....