2017 (12) TMI 1155

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....the period involved is May, 2011 to February, 2015. 2. Shri. K.A. Photographer, Associated Vice President of the appellant company submits that outdoor catering service was provided during the Annual Day function of the company where most of the invitees are supplier, vendors, customers, dealers and their families alongwith the families of the employees. He submits that though the outdoor catering service was excluded as per the amendment in the definition of input service w.e.f. 1-4-2011 but exclusion applies only when such service is primarily for personal use for consumption of any employee. In the present case Annual day function is organized mainly for outsider business guests. However, some employees' fan-lilies also attended the f....

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.... DELPHI AUTOMOTIVE SYSTEM P. LTD. Versus COMMR. OF CUS., C.E. & S.T., NOIDA[2014 (36) S.T.R. 1089 (Tri. Del.)] (d) HEUBACH COLOUR PVT. LTD. Versus COMMISSIONER OF C. EX, SURAT[2013 (32) S.T.R. 225 (Tri. - Ahmd.)] He further submits that show cause notice is also hit by limitation for the reason that it was issued on the basis of audit conducted by EA 2000 audit. He submits that Cenvat credit for the very same period i.e. March, 2011 to January, 2013 was sought to be disallowed by show cause notice No.V/Adj/ (30) Kurla-Vikhroli/CR-02/ADC/G&B/M-II/ 14-15/51 dated 24^th April, 2015 therefore for almost same period in the present case i.e. May, 2011 to February, 2015 extended period cannot be invoked and demand is clearly time bar. In thi....

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....r: Bill No. Date No. of persons by billed caterers Total No. of employees (approx.) in the Div. Plant 91 06-12-2011 1700 470(Plant 18) 96 05-04-2012 2200 850(Plant 17) 99 16-01-2013 1500 460(Plant 18) 104 23-04-2018 2500 850(Plant 17) 111 13-12-2013 1800 1100(Plant 13) 125 17-01-2015 1700 410(Plant 18) From the above chart, it is observed that outdoor catering service was mainly provided to outsider business guests. Firstly outdoor catering service is in relation to overall function of the manufacturer related to business, therefore it cannot be said that this service is for personal use of the e....