TaxTMI 
TaxTMI 
2018 (7) TMI 768
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....Appeals) have not disputed with regards to admissibility of such credit prior to 01.04.2011 and the show-cause notice is issued for period prior to that have been to the period from July 2009 to March 2011. 2. Heard Shri Mayur Shroff, Advocate appearing on behalf of appellant and Shri D.S. Chavan, Authorised Representative appearing on behalf of Revenue. 3. Learned Counsel for appellant while arguing the matter placed on record a copy of order of Commissioner dated 18.09.2017 in case of similarly placed party, Commissioner (Appeals) has himself allowed the credit in respect of the said services. He argued that since these services have been provided for the purposes of transporting the employees for the purpose of smooth operation of manu....
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...., 1944, specifically provides that in case where the order of Commissioner (Appeals) has not been appealed against because of the amount involved is less than the threshold limit, the same would not be binding precedents. Further, the earlier order of the Commissioner (Appeals) cannot be a ground for passing of unintended benefit that was not due as per rule and law. (ii) It has been specifically held by the Hon'ble High Court of Allahabad in the case of Super Cazettes - 1997 (94) ELT 302 (All) (Para 8) and the Hon'ble Supreme Court in the case of Chandigarh Administration vs. Jageet Singh, - 1995 SCC (1) 745 that such order of authorities cannot be a precedence for allowing the unintended benefit. (Refer para 8 of Apex Court order). 6.1 ....
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....hip of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees such as Leave or Home Travel Concession. The amendment indicates when such services are used purely for personal use for consumption of any employee, the Cenvat credit cannot be allowed. On perusal of the records, we find that the appellants have been taking a consistent stand that in their case Outdoor Catering services, Club or Association service, Health and Fitness Services are three services on which Cenvat credit from 1-4-2011 is sought to be denied relying upon the said amendment to Rule 2(l) of the Cenvat Credit Rules, 2004, which is incorrect as these services are utilized for the business meetings held at various pl....