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2012 (10) TMI 624 - AT - Central ExciseCenvat credit of service tax paid on outdoor catering – Held that:- Since the number of workers in the Appellant's factory is admittedly less than 250 and there is no statutory requirement of providing canteen facility to workers, there is also a question to be considered as to whether this activity is a welfare activity, in which case, it would not be eligible for Cenvat credit or this activity is essential for increasing the productivity of the workers which would depend on the location of the factory, the number of shifts in which it works etc. - appellant directed to deposit 50 per cent of the Cenvat credit demand
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