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2014 (10) TMI 248 - AT - Service TaxCENVAT credit - outdoor catering service - establishments which do not come under the purview of Factories Act, 1948 - Held that:- In the Ultratech Cement case (2010 (10) TMI 13 - BOMBAY HIGH COURT), relied upon by the Commissioner, the High Court never stated that catering service has to be rendered to factories governed by the Factories Act, 1948 so as to be eligible for the benefit of CENVAT credit. The High Court in that case only observed that there was also a statutory requirement of providing catering services to the employees under the Factories Act. This does not mean that in respect of other establishments which do not come under the purview of Factories Act, 1948, CENVAT credit can be denied. During the impugned period, there is no restriction placed in the CENVAT Credit Rules for availmentof CENVAT credit in respect of outdoor catering services. So long as the cost incurred is not recovered from the employees, the benefit of CENVAT credit has to be extended. In this view of the matter, I do not find any merit in the view taken by the adjudicating authority. Thus the appellant has made out a strong case for grant of stay - Stay granted.
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