2022 (9) TMI 942

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant Shri R. Rajaraman, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of womens' inner garments falling under Chapter Heading 61 and 62 of CETA, 1985. They are also registered with the Central Excise Department. They avail the facility of CENVAT credit on taxes paid for various input services. On verification of accounts, it was noticed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel Shri M.N. Bharathi submitted that major period is prior to 1.4.2011 before the introduction of amendment to definition of 'input service'. He was fair enough to submit that for one month i.e. from 1.4.2011 to 30.4.2011 pertaining to the Show Cause Notice dated 12.9.2011 would be out of the erstwhile definition of input service and the appellant would not be eligible for credit. He adverted to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is seen that only one month from 1.4.2011 to 30.4.2011 pertains to the period after the amendment in the definition of input services. The Hon'ble Supreme Court in the case of Toyota Kirloskar Motor Pvt. Ltd. (supra) has held that after 1.4.2011, the assessee cannot avail credit on outdoor catering services. Following the same, credit availed for the period 1.4.2011 to 30.4.2011 which is part ....