2017 (11) TMI 1448

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....ER Per: S.S. GARG The present appeal is directed against the impugned order dated 07.11.2016 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the Cenvat credit on house-keeping services, pest control services and gardening services. But disallowed credit on outdoor catering services after 01.04.2011 alongwith interest and penalty. 2. Briefly the facts of the case are tha....

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....pellant demanding recovery of inadmissible credit of Rs. 3,36,538/- under Rule 14 of Cenvat credit and proviso to section 11A of the Central Excise Act, 1944 alongwith interest and proposing penalty under section 78 of Finance Act, 1994 invoking the extended period of limitation. After following due process of law Asst. Commissioner vide order-in-original dated 27.01.2015 confirmed the demand of R....

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....f Rule 2(l) of Cenvat Credit. 5. Heard both the parties and perused records. 6. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the evidence on record. She further submitted that the entire outdoor catering services has been received by the appellant prior to 01.04.2011 and in support of her submission,....

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....per the evidence on record the Cenvat credit on outdoor catering services pertains to the period prior to 01.04.2011 but the appellant has availed the credit after 01.04.2011. Further, I find that the Board circular dated 29.04.2011 clarifies that the credit on such services shall be available when the services have been completed before 01.04.2011. This means that where the services have been ful....