TMI Blog2012 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... n whether respondent employed more than 250 workers during the material period - it is found that the relevant conditions have been satisfied by the respondent, they would be entitled to the CENVAT credit in - E/1245 & 1246/2010 - - - Dated:- 27-2-2012 - SHRI P. G. CHACKO, J. Ms. Sabrina Cano, Superintendent (AR) for the Revenue. Shri K. Krishnamurthy, Consultant for the respondent. These appeals filed by the department are directed against the appellate Commissioner s order granting CENVAT credit on outdoor catering service to the assessee (respondent). The period of dispute is from March 2007 to May 2008. The original authority had passed two separate orders covering the periods March 2007 to November 2007 and Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eless, it is also submitted that the respondent cannot claim CENVAT credit on outdoor catering service unless they prove that the service was availed for supply of food to not less than 250 workers and that no part of the cost of food was recovered from the workers. In this connection, the learned Superintendent (AR) refers to para 12 of the Karnataka High Court s judgment and para 39 of the Bombay High Court s judgment. 3. The learned consultant for the respondent points out that they have filed a miscellaneous application as directed by the Bench to bring on record an affidavit in relation to partial reversal of credit and a certificate of the Range Officer certifying the correctness of the facts deposed in the affidavit. The affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cause title of this order. 5. After considering the submissions made by both sides on the substantive issue, I am of the view that the matter needs to be remanded to the original authority to verify the correctness of the facts pleaded before this Tribunal. The affidavit claims that proportionate credit of Rs.16,380/- was reversed and, as on date, there is no recovery of any part of the cost of outdoor catering service from the workers. It has been submitted by the learned consultant that more than 250 workers were beneficiaries of the above service. He adds that the strength of workers has never been in dispute. As rightly pointed out by the learned Superintendent (AR), the availability of CENVAT credit on outdoor catering service to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumer. Shri Shridharan, learned counsel for the assessee fairly conceded to the above position in law and in fact filed an affidavit affirmed by a responsible officer of the assessee wherein it is stated that the proportionate credit to the extent embedded in the cost of food recovered from the employee/worker has been reversed. 6. It is for the original authority in de novo proceedings to ascertain whether (a) the respondent employed more than 250 workers during the material period and (b) the amount of Rs.16,380/- reversed by them in their CENVAT account in the month of March 2011 represents the service tax element in the cost of canteen coupons collected from their workers/employees during the relevant period. This kind of verific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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