2014 (11) TMI 1091

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...., JUDICIAL MEMBER   Appearance: Shri L.S. Karthikeyan and Shri Harish R, Advocates LAKSHMI KUMARAN & SRIDHARAN for the Appellant Shri Mohd. Yusuf, Addl. Commissioner(AR) For the Respondent Order Per : B.S.V.MURTHY CENVAT credit of Rs. 1,15,08,642/- has been disallowed and demand with interest and penalty has been imposed under Rule 15(2) of CENVAT Credit Rules 2004 (CCR) rea....

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....with an intention to evade payment of duty and hence longer period of limitation is invocable. 3. It was submitted on behalf of the appellants that: i. All services i.e. transportation & distribution of food material, supply of tea & snacks, manpower services (doctor, pharmacist & nurses), gardening, maintenance/cleaning, laundry, car & vehicle washing, caretaking jobs at auditorium etc. are....

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....rvices. 4. After considering the submissions made by both sides and going through the records, we find that in respect of several of the services, there are already decisions taking a view that the CENVAT credit is admissible and we find the decisions relied upon by the appellants are appropriate and applicable to the facts of this case.  Further we also take note of the fact that appellan....