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2016 (8) TMI 35 - AT - Central ExciseCenvat Credit - input service - out-door catering services - Held that:- In the instant case, as per Factories Act, 1948, the appellants are compelled to provide food facilities inside the factory. It is more importantly used by the appellant to comply with the mandatory requirement under Factories Act. If they do not comply with such provision of the Factories Act, the appellants will definitely not be able to engage in the production / manufacture of final products. Therefore outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employee. - Credit allowed. - Decided in favor of assessee.
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