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2016 (11) TMI 989 - AT - Central ExciseCenvat Credit - Recovery of cost from employees - The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory. This being requirement as per the provisions of the Factories Act, 1948. The appellant entered into a contract with outdoor caterer and a rent-a-cab service provider, however part of the cost was recovered by the appellant from its employees - Held that: - The sole ground for seeking relief is that the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] is based on a concession given by the Counsel - the decision has not been based on a concession given by the Counsel of the manufacturer. The Hon'ble High Court has given its findings regarding the ratio laid down by CESTAT in the case of GTC Industries Ltd. The counsel merely accepted it. No concession was granted by the Counsel in that case. I find t the appellants have not disclosed at any level to the Revenue that they are recovering the said cost from the employees, view of Hon'ble High Court decision, the appeal is dismissed.
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