2014 (4) TMI 837

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..... before us at the Bar. Moreover, the crucial mandatory requirement of maintaining canteen as per the provisions of Section 46 of the Factories Act has been specifically incorporated in the grounds of appeal - Stay granted. - E/169/12 - - - Dated:- 3-1-2013 - Shri P.G. Chacko and Shri Mathew John, JJ. For the Appellant: Shri G. Natarajan, Advocate For the Respondent: Shri P. Arul, Superinte .....

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..... the employees/workers. On these facts, the learned counsel pleads prima facie case on the strength of Commissioner Vs Stanzen Toyotetsu India (P) Ltd. - 2011 (23) STR 444 (Kar.) and Commissioner Vs Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) wherein CENVAT credit was allowed to the assessees on ‘outdoor catering service’ on similar facts. 2. The learned Superintendent (AR) reiterates the f .....

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