Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 380 - AT - Central ExciseCENVAT credit - input services - outward catering service - denial on the premise that the same is covered under exclusion class of Rule 2(l) of CCR 2004 - Held that: - Admittedly, it has not been disputed by the authorities below that the outdoor catering service in question has been provided by the appellant to the employees in the factory in terms of section 46 of the Factories Act, 1948 wherein the appellant is required to provide canteen service to the employee mandatorily - CENVAT credit cannot be denied to the appellant in terms of the decision of this Tribunal in the case of Hindustan Coca Beverages Pvt. Limited [2016 (8) TMI 35 - CESTAT HYDERABAD], where it was held that outdoor catering services are used by appellant in relation to the business of manufacture and not for any personal use or consumption of employee and credit allowed - appeal allowed - decided in favor of appellant.
|