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2016 (11) TMI 864 - AT - Central ExciseCENVAT Credit - outdoor catering services - input service - Held that: - I do not find any substantial evidence produced by the Appellants before the authorities below, in support of their submission that the amounts have not been recovered from their employees. I am of the view that in the interest of justice, the Appellants be given fair chance to produce evidence before the Department to establish that the amounts paid for providing such service have not been recovered from the employees on which they have availed CENVAT Credit. In the result, the matters are remanded to the original adjudicating authority so as to enable the Appellants to produce sufficient evidence to establish that the amounts spent on outdoor catering services in providing canteen services to the employees, have not been recovered from the employees. Needless to mention that reasonable opportunity of hearing be given to the Appellants - appeal allowed by way of remand.
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