2019 (11) TMI 18

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....Mane, AC, Authorized Representative ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. SK/ GST(AUDIT-ii)/mum/36/Appeals-III/2018 dated 05.03.2018 passed by the Commissioner of CGST & Central Excise (Audit- II), Mumbai. 3. Briefly stated the facts of the case are that the appellants are engaged in providing taxable service under the category ....

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....eir appeal. Hence, the present appeal. 4. At the outset, learned C.A. Shri Mehul Jivani for the appellant submits that in pursuance to resolution passed by the Board of Directors on 7.6.2011, they had transferred all the business of management of food service and vending service of the company to one M/s Sodexo Facilities Management Services India Pvt. Ltd. and since the management of food was s....

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.... C.A. has further submitted that even though as per the impugned order, the learned Commissioner (Appeals) has acknowledged this fact but erroneously upheld the order of the adjudicating authority on the ground that the procedure prescribed under Rule 10(3) of CENVAT Credit Rules, 2004 applicable to inputs and capital goods, has not been followed. In support of his contention that only input servi....

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.... of the CENVAT Credit Rules, 2004. In his submission, the learned C.A. has categorically made a statement that there was no credit balance against inputs and capital goods as on that date. Whatever credit lying in balance, according to the learned C.A., was relating to input service credit. In support, they have referred to the invoices enclosed with appeal paper book. No contrary evidence is plac....