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2018 (6) TMI 1407 - AT - Central ExciseCENVAT credit - input services - food provided to the workers outsourced by the appellant - whether or not the credit of service tax on outdoor catering services should be allowed in view of the statutory requirement under the Factories Act? - Held that:- Tribunal being a creation of law, has no power to amend, enlarge, restrict or otherwise modify the Act or Rules. This position does not change even if the appellant has an obligation under the Factories Act or any other law and Tribunal cannot enlarge the scope of CENVAT Credit Rules. The matter should be referred to Hon'ble President for constituting a Larger Bench to resolve the issue - matter referred to Larger Bench.
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