2016 (9) TMI 363

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....it related to the service which had been used for the purpose of cleaning of appellant's canteen during the period from October 2008 to March 2013 under Rule 14 of the CCR 2004 read with Section 11A(4) of the Central Excise Act, 1944. There is also imposition of penalty of Rs. 88,390/- imposed under Rule 15 (2) of CCR 2004 read with Sections 11AC and 11A (4) of C.E. Act. 2. The appellant herein is registered with service tax department for rendering services such as Maintenance and Repair Service, Intellectual Property Rights Service and for GTA services as service recipient. During the course of audit, it was noticed that appellant had availed cenvat credit Rs. 88,390/- on service tax paid on "Man Power Services" provided by M/s.Ser....

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.... CCE Vs Dai Ichikarkaria Ltd. 1999 (112) EL 353 (SC). 3.2 He further submits that the impugned show cause notice dt. 8.11.2013 is barred by limitation as the period of dispute relates to the period 2008-09 to 2012-13; that none of the ingredients of Section 11A have been met to invoke extended period in this case. This is not a case of non-levy or short-levy, non-payment or short payment or erroneous refund of duty and hence section 11A is not applicable. They had been filing periodical ER-1 returns and it was clearly intimated in the returns as to the credit availed in respect of service tax paid for services rendered by the service provider in terms of Rule 7 of the CCR. On limitation issue, he relied on the following case laws:- ....

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....vice and the appellants have availed cenvat credit of the service tax paid to them for providing such service. The authorities have to appreciate that the aforesaid activities are indispensable in any factory and are therefore covered under the definition of input service. I agree with the contention of the appellants that canteen is an integral part of the factory and clean maintenance of the factory including its precincts are a statutory requirement under Section 11 of the Factories Act, 1948. Therefore, this service has to be treated as a service used by the manufacturer in or in relation to the manufacture of final product as without complying with the said provisions of the Factories Act, 1948, manufacturing operations are not possibl....