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2013 (11) TMI 21 - CESTAT BANGALORECENVAT Credit - catering services – Waiver of Pre-deposit - Whether the appellant is eligible for the benefit of CENVAT credit of service tax paid on outdoor catering services - Revenue was of the view that there is no obligation cast on the appellant to provide canteen facilities to the employees - Held that:- CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] – The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250 - providing catering services in the factory premises will improve their manufacturing efficiency and the credit in respect of catering services allowed - There are two orders in favour of the assessee out of three orders passed by three different Benches of Tribunal – thus there shall be waiver of pre-deposit and stay against recovery of the dues during the pendency of appeal – stay granted.
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