TaxTMI 
TaxTMI 
2020 (4) TMI 444
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.... Present for the Respondent: Mr. Vijay Gupta, Authorised Representative PER ASHOK JINDAL: This is second round of litigation. 2. The facts of the case are that the Cenvat credit on Outdoor Catering Service has been denied to the appellant for the period 2008-09 to 2010-11 on the ground that Outdoor Catering Service does not qualify as 'input service' in terms of Rule 2(l) of the Cenvat Credit ....
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....s been confirmed and penalty to the tune of Rs. 35,06,550/- has been confirmed against the appellant. Against the said order, the appellant is before me. 3. The learned Counsel for the appellant submits that it is true that there was an agreement between the union and the appellant that food will be provided at the subsidized rate i.e. 25% of the total food charges. To that extent the appellant h....
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....he same has been given by the learned Commissioner in the impugned order; therefore, the impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. The whole issue revolves around the interpretation of the remand order of this Tribunal. For better appreciation, the order remanding the matter is as under: "5.1. The appellants have admitted the liability of service t....
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....vices used to provide tea and snacks. For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order. Further, I have verified the said figures and a chart of the same is as under: Financial Year Recovery from employees* Applicable rate of tax Credit reversal 2008-09 1,16,26,752 6.18% / 5.15% 6....