TMI Blog2012 (6) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... ulty to resolve the dispute - in view of the ratio laid down in COMMR. OF C. EX., AHMEDABAD-I Versus FERROMATIK MILACRON INDIA LTD [2010 (4) TMI 649 (HC)]the service tax paid on outdoor catering services by the canteen located in the respondent’s manufacturing premises has to be considered as an input service relating to business and that CENVAT credit is admissible the appellant deserves hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to its workers under Section 46 of the Factories Act. Such service is called input service, whether provided by the canteen directly or indirectly provided by a caterer. That does not make any difference to law. He has relied on judgement of Hon ble High Court of Gujarat in the case of CCE, Ahmedabad-I vs. Ferromatik Milacron India Ltd.-2011 (21) STR 8 (Guj.). 2. Revenue contradicts the aver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to resolve the dispute. 5. In view of the aforesaid observation, in the light of ratio laid down in para 6 of judgement of Hon ble High Court of Gujarat, the appellant deserves hearing. Accordingly the matter is remanded to the Adjudicating Authority to consider the issue in accordance with law laid down by Hon ble High Court of Gujarat since Shri Grover says that all relevant evidences and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
