2012 (6) TMI 551

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..... hort question arising for consideration is whether CENVAT credit of the Service Tax paid on 'outdoor catering service' availed by the respondent for supply of food in the factory canteen to the factory workers/ employees is admissible to them in terms of Rule 2 (l) read with Rule 3 of the CENVAT Credit Rules, 2004 for the period of dispute (the month of November 2008). The learned Commissioner (Ap .....

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..... of manufacturing excisable goods and credit of Service Tax paid on such service was held to be allowable. The Hon'ble High Court also acknowledged the fact that the assessee carrying on the business of manufacturing cement by employing more than 250 workers was mandatorily required under the provisions of the Factories Act, 1948 to provide canteen facilities to the workers and that failure to do s .....

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..... principle, I dispose of these appeals with a direction to original authority to grant the benefit of CENVAT credit on 'outdoor catering service' to the respondent for the month of November 2008 in respect of the factories concerned if they produce evidence of (a) strength of the factory workers being above 250 in each factory and (b) no recovery from workers towards cost of service. Needless to sa .....

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