2019 (2) TMI 73

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....ha, Member (Judicial) Ms. P. Srija, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is engaged in the manufacture of Bulk Drugs falling under Chapter Headings 29 and 30 of the First Schedule to the Central Excise Tariff Act, 1985 and is a holder of Central Excise Registration. They availed CENVAT Credit on inputs, capital goods and input s....

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....R), 2004, thereby proposing to recover the wrongly availed Credit, under Rule 14 of the CCR, 2004 along with applicable interest and penalty. After due process of law, the lower adjudicating authority vide common Order-in-Original Nos. 8 & 9/2017 dated 28.02.2017 allowed credit on all the input services except Outdoor Catering Service, for which he confirmed the disallowance of Rs. 2,76,743/- alon....

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....course of hearing, Ld. Advocate submitted that the only issue involved was with regard to the denial of CENVAT Credit on Outdoor Catering Services. She further submitted that issue is no more res integra as the same had already been considered and laid to rest by the decision of the Hon'ble jurisdictional High Court in the case of Commissioner of C.Ex., Chennai-III Vs. Bharath Heavy Electricals Lt....

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....put service prior to the exclusion w.e.f. 01.04.2011. The relevant portion of the above judgement is extracted below : "10. Even in the Order-in-Original, the Commissioner did not dispute the fact that the outdoor catering services were rendered to persons engaged by the assessee in or in relation to their business activities. On the contrary, the Commissioner, in paragraph 13.2 of his Order-in....