Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 304 - AT - Central ExciseCenvat Credit of service tax paid on ‘Outdoor catering Service’ - Respondent unit having more than 250 workers in their factory providing canteen facility to the workers and staff of the factory - Held that: - Cenvat Credit would be inadmissible only to the extent the charges for canteen facility are recovered by the Respondent from employees and to the extent the charges are not recovered from the employees, they would be eligible for Cenvat Credit relying upon the decision in the cases of CCE Nagpur Vs. Ultratech Cement Limited reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] and also in the case of Commissioner of Central Excise, Ahmedabad-I Vs. Ferromatik Milacron India Ltd. reported in [2010 (4) TMI 649 - GUJARAT HIGH COURT] – Also, number of workers in the respondent’s factory is more than 250 and, therefore, in term of the provisions of factories Act, the appellant are required to provide canteen facility to the workers.
|