TaxTMI 
TaxTMI 
2017 (12) TMI 158
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.... issue of show-cause notice. It was argued by the appellant that demand of interest of Rs. 68,351/- has been confirmed. He argued that they had reversed the interest in respect of amount which was used by them and they are not liable to reverse interest in respect of amount which was used by them and they are not liable to pay interest in respect of amount not utilised by them. On being asked about the evidence of non utilisation of credit, ld. Counsel did not produce evidence. 3. Appeal no. E/86077/17 is against denial of cenvat credit on seven different items, out of which on two items the appellants are not contesting. The first item relates to service in respect of outdoor catering in the canteen of the appellants. From the appeal memo....
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....ave argued that the costs of such service are included in the value of the final products and they have enclosed certificate in support of the same assertion. The appellants have relied upon the decision of Reliance Industries - 2016 (42) STR 457. It is seen that the services availed in the residential colony relates to club, bungalow, swimming pool etc. These activities are not even remotely connected to the manufacture of final products and thus credit of the same cannot be allowed. 7. The next issue relates to credit of service tax availed on repair and maintenance of DG Set of water treatment plant in the factory premises. It is seen that the impugned order records that the appellants have relied on numerous decisions of various forums....