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2014 (3) TMI 142 - CESTAT BANGALOREDenial of cenvat credit - Outdoor Catering Service received in the factory canteen and used for supplying food to the workers/employees – Waiver of Pre-deposit – Held that:- The food supplied to the workers/employees was subsidised to the extent of 50% - Following Commissioner vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - subsidy in the matter of serving food to workers by making use of outdoor catering service was held to be immaterial insofar as the manufacturer’s claim of CENVAT credit on the service was concerned - the appellant directed to pre-deposit an amount of Rupees One lakh as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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