TMI Blog2013 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to manufacture only if the number of employees is more than 250 - The ratio of the decisions quoted by the Respondent cannot be understood to mean that catering will qualify as input service only if number of employees is more than 250. The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250. I am satisfied that providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Service . The period involved and the amount involved are as under: Sl. No Appeal No. Period Involved Amount Involved (Duty Penalty) 1 E/1651/2011 July 2008 to November 2008 Rs. 4,40,471/- Rs. 2000/- 2 E/1652/2011 July 2008 to May 2009 Rs. 3,20,749/- Rs. 2000/- 3 E/1653/2011 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed for workers to reach factory premises in time has a direct bearing on manufacturing activity and therefore the CENVAT credit is available. Respectfully following this decision, Appeals No. 1651, 1653 and 1654/2011 are allowed with consequential relief if any to the appellants. 4. Appeal No. 1652/2011 is regarding eligibility of CENVAT credit of service tax on Outdoor Catering Service . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides. As far as outdoor catering service is concerned, there is no law laid down anywhere that such service will be in relation to manufacture only if the number of employees is more than 250. In some of the decisions, the affected parties had argued that they were required under Factories Act to provide such services. The ratio of the decisions quoted by the Respondent cannot be unders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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