JAHANPANAH CLUB Vs. UNION OF INDIA

JUDGEMENT

(1.) The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately.

(2.) Briefly stated, the facts of the case are that the Petitioner- M/s Jahanpanah Club is operating at Alaknanda, New Delhi. It asserts that it is entitled to claim CENVAT credit on the inputs utilized for providing output services. Initially, due to lack of awareness and knowledge, CENVAT was not availed for the years 2012-13 to 2017-18. The Petitioner was issued show cause notices raising service tax demands on their operations/services. The Petitioner earlier approached this Court by way of W.P.(C.) No. 6343/2018 seeking a direction to the Adjudicating Authority to verify the CENVAT credit claim. The said petition was disposed of vide order dated 1st June, 2018 with the following directions:

(3.) Pursuant thereto, the Adjudicating Authority permitted the Petitioner to avail ITC to the tune of Rs. 18,48,187/- and Krishi Kalyan Cess ('KKC') amounting to Rs. 33,599/- for the period from 2015-16 to 2017-18. The claim of CENVAT credit for earlier years was rejected. The Petitioner again approached this Court in W.P.(C.) 8952/2018 which was disposed of vide order dated 27th August, 2018 wherein it was observed: