2019 (5) TMI 268

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....presentative for the Respondent ORDER Denial of CENVAT credit on outdoor catering services and imposition of interest and penalty on such availment of credits has brought the dispute to the present forum. 2. Factual backdrop of the case is that appellant company has been providing consulting engineers services and during audit conducted by the department, credit availed by it for the peri....

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....Asset Management Ltd. 2016 (41) STR 508 (Tri.-Mumbai), Idea CESTAT Order No. A/787/15/SMB dated 31.03.2015, Resil Chemicals Pvt. Ltd. 2014 (36) STR 1260 (Kar.) Sansera Engineering Pvt. Ltd. 2016 (41) STR 611 (Kar.), he argued that such admissibility of CENVAT credit on outdoor catering prior to 01.04.2011 had attained finality. He also challenged the observation made by the Commissioner (Appeals) ....

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....tionality of the order passed by the Commissioner (Appeals) and drawn attention of this court to the order passed by the Commissioner (Appeals) in confirming the order of the adjudicating authority who placed his reliance on the order passed by the Hon'ble Supreme Court in Maruti Suzuki Ltd. Vs. CCE - 2009 (240) ELT 641 where the scope of "input" contained in Rule 2(k) of the CENVAT Credit Rul....

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....s prior to 01.04.2011 have been held to be covered by the definition of "input service". It was further noted that legislature in its wisdom had excluded certain services from the availment of CENVAT credit w.e.f. 01.04.2011, when such services are otherwise covered by the main definition clause of the input service. For the post amendment period, it was held that such outdoor catering service is ....