2019 (10) TMI 370

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....s. 2. Briefly the facts of the present case are that the appellants are engaged in providing courier agency service, Manpower Recruitment / supply agency service and Works Contract Service. During the course of verification of ST3 returns, it was noticed that the appellant had availed ineligible CENVAT credit of Rs. 7,23,054/- on Employee Medical Insurance Benefits, canteen expenses and pest control charges during the period January 2012 to September 2012. Thereafter a show-cause notice dt. 07/10/2014 was issued proposing to demand and recover the said amount wrongly availed and after following the due process, the Assistant Commissioner allowed the CENVAT credit of Rs. 7,23,054/- on Employee Medical Insurance Benefits, canteen expenses ....

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....further submitted that the original authority has not said anything about the suppression of fact and has allowed the CENVAT credit whereas the Commissioner(Appeals) has taken a different view which is factually incorrect. He further submitted that the issue of CENVAT credit on the impugned services was involving an interpretation of the definition of input service and therefore extended period cannot be invoked in such circumstances. In support of his submission that the entire demand is barred by limitation, he has relied upon the following decisions:- i. Godawari Biorefineries Ltd. Vs. CCE [2019-TIOL-1914-CESTAT-BANG] ii. GAC Shipping (I) Pvt. Ltd. Vs. CCE [2017(49) STR 242 (Tri. Bang.)] iii. CCE Vs. Zyg Pharma....