2018 (10) TMI 1074

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.... the appellant. Heard the learned AR for the Revenue. 2. This is an appeal filed by the Order-in-Appeal No. NGP/EXCUS/000/APPL/655/17-18 dated 10.01.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Nagpur. 3. The short issue involved in the present appeal is whether the appellants are entitled to avail CENVAT Credit of Service Tax paid on outdoor catering services (cant....

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....es (canteen service) post 1.4.2011 has been settled by the Larger Bench in the case of Wipro Ltd. (supra). Following the said judgment, the credit availed by the appellant on Service Tax paid on outdoor catering services during the period is not admissible. However, I find that the authorities below while imposing penalty under Section 11AC of the Central Excise Act has not extended the benefit to....