Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 102 - AT - Central ExciseCENVAT credit on outdoor catering service – Held that:- When the assessee provides outdoor canteen facilities because of a statutory obligation imposed on him under Section 46 of the Factories Act, it becomes a condition of service as far as the employees are concerned. He has paid the service tax on outdoor canteen services - cost incurred in rendering such service will be included in the cost of production - credit of service tax would be allowable to a manufacturer even in cases where the cost of the food is borne by the worker – matter remanded to original authority in de novo proceedings to ascertain whether respondent employed more than 250 workers during the material period - it is found that the relevant conditions have been satisfied by the respondent, they would be entitled to the CENVAT credit in
|