Commissioner Of Central Excise, ... vs M/S. Gtc Industries Ltd on 22 June, 2012
In view of the judgments of Larger Bench in the case of the GTC Industries Ltd(supra) and also in the judgment of this Tribunal in the appellant own case, the appellant is entitled for the credit of Service tax paid on outdoor catering service. However it was submitted by the Ld. Counsel that they have collected 3% of the total catering charges from their employees. In view of the judgment cited by the Ld. A.R. Cenvat credit shall not be allowed on the amount attributed to the service charges which is collected from the employees. As regard the time bar, I have gone through monthly return submitted by the appellant from time to time and found that appellant have submitted the copies of input service invoices on which Cenvat credit was availed. The annexure of such invoices clearly shows that they have availed Cenvat credit in respect of outdoor catering service. I have also gone through the annexure which has been filed alongwith monthly return by the appellant to their Jurisdictional Range Superintendent wherein description of service, amount of Cenvat credit have been clearly disclosed. With this, it can be conveniently said that appellant have been disclosing entire facts as regard availment of Cenvat credit in respect of outdoor catering service, therefore I am of the view that demand pertaining to the period beyond one year from the date of show cause notice is not sustainable being time barred. In view of the above discussion, I pass following order: