TaxTMI 
TaxTMI 
2017 (12) TMI 1490
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....ing the benefit of cenvat credit on inputs, input services and capital goods. During the course of audit of the records of the appellant factory, it was noticed that the appellants have availed cenvat credit of service tax paid on canteen construction and sales commission. It appeared that the credit so availed does not fall within the ambit of "input services" and the appellants were asked to reverse the same. The appellants contended that maintaining canteen is mandatory under Factories Act and this is part and parcel of the factory and sales commission is also related to manufacture of goods and they are eligible for the credit availed. As the appellants failed to reverse the irregular credit, a show-cause notice was issued proposing to ....
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....he factory or a office. He further submitted that out of the disallowed credit, the credit of Rs. 78,025/- is availed for construction /electrical work of canteen on the basis of invoice No.265 dt 08/02/201 1 of M/S. Sri Durga Construction and the credit of Rs. 61 ,382/- also availed for construction of canteen on the basis of invoice No.3 dt. 08/04/2011 of M/s;. Sri Durga Construction and the credit of Rs. 2,465/- is availed on the services for repair/maintenance of the internal roads of their factory on the basis of invoice No.3 dt 11/05/2011 and the credit of Rs. 1,663/- is availed on the services for bricks work for tank on the invoice No.8 dt 04/10/2011, He further submitted that the credit of Rss78,025/- was availed prior to 01/04/201....
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....hat both the authorities have admitted that the availment of credit has been shown in the records maintained by the appellant as well as the returns filed by them and it was detected only during audit He further submitted that once the assessee has not concealed anything from the Department, the demand is time barred. In support of this submission, he relied upon the following decisions:- i. Gac Shipping Vs. CCE [2017(49) STR 242] ii. CCE Vs. Sanmar Specialty Chemicals Ltd. [2016(43) STR 347] iii. GMR Industries Vs. CCE [2016(41) STR 553] 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of records, find that in the impugned order the....