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2017 (4) TMI 24 - AT - Central ExciseCENVAT credit - outdoor catering service (canteen service) - the demand notices were issued to the appellant alleging that approximately 50% of the value of the said service has been recovered from their employees in providing the outdoor catering service (canteen service) - The contention of the Advocate for the appellants on the other hand is that the canteen service has been provided free of cost to their employees by distributing food coupons. The appellant had not recovered any amount from their employees in providing outdoor catering service (canteen service) - Held that: - such categorical claim of the appellant needs to be scrutinized on the basis of evidences on record and the evidences that would be placed by the appellants before the adjudicating authority - appeal allowed by way of remand.
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