2021 (9) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent (Authorised representative) for the Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay interest on the Cenvat credit availed on the contribution of service charges collected from employees in respect of Outdoor Catering Services and whether the appellant is liable to penalty. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this judgment only the issue was settled therefore, at the time of taking credit it was correctly taken hence, interest and penalty is not chargeable. He placed reliance on the following judgments: • GF Toll Road Pvt. Ltd Vs. Commissioner of Central Tax & GST, Thane- 2020(3) TMI 849- CESTAT Mumbai • Castrol India Ltd Vs. CCE, Raigad- 2015(9) TMI 1335- CESTAT Mumbai ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(358) ELT 825 (Tri- Abad) • Neminath Fabrics - 2010 (265) ELT 369 (Guj) • Jubiliant Agri Consumer Products Ltd - A/13009/2017 • Skf Technologies India P Ltd - A/13452/2017 • KEC International Lyd - A/13857/2017 4. I have carefully considered the submission made by both the sides and perused the record. The limited issue is that in the case whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....door Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable. Therefore, the credit taken by the appellant is wrongly taken credit. Therefore, in terms of Rule 14 of CCR, 2004 interest is chargeable. In the Rule it is clearly provided that whether the credit is taken or utilized the interest will be chargeable. In the present case even if the cred....