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M/s Windsor Machines Ltd Versus Commissioner, Central Excise & Service Tax, Ahmedabad-I

2015 (9) TMI 1095 - CESTAT AHMEDABAD

Admissibility of CENVAT Credit - canteen/catering services - Held that:- Appellant had produced a Chartered Accountant’s certificate from the competent authority and claimed that no cost of food recovered from its employees, then the same cannot be brushed aside by the Revenue on a presumption without taking any alternative opinion from an expert that such a cost has been recovered from its employees. No documentary evidence has been brought on record by the Revenue that some portion of the cost .....

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ellate Authority is required to be set aside. - Decided in favour of assessee. - Appeal No.E/802,803/2012 - Order No.A/ 10778-10779/2015 - Dated:- 9-6-2015 - MR. H.K. THAKUR, J. For Appellant: Shri P.G. Mehta, Advocate For Respondent: Shri Jitendra Nair, Authorised Representative Per: H.K. Thakur These appeals have been filed by the Appellant with respect to OIA No.59-60-2012-AHD-I-CE-SKS-COMMR-A-AHD, dt.16.08.2012 passed by the First Appellate Authority. The issue involved in both these appeals .....

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the services has been incurred by the Appellant. Therefore, entire Service Tax credit is admissible to the Appellant in view of Hon'ble Mumbai High Court Order in the case of Ultratech Cement Ltd [2010-TIOL-745-High Court-MUM-ST]. It was his case that a certificate issued by Chartered Accountant was also produced before the lower authorities, but the same has not been considered by the lower authorities on the ground that the certificate provided is not clear in its contents. He made the ar .....

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nt year have been included in the employee cost and that a certificate issued by a competent Chartered Accountant cannot be doubted without any contrary evidence. The learned Advocate also relied upon the discussions and the findings portion of the OIO No.MP/13/DEM/AC/2011, dt.23.11.2011, wherein it has been held by the Adjudicating authority that as per the canteen contract all expenditure towards lunch/dinner and tea are borne by the Appellant which is confirmed by the Chartered Accountant cer .....

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2010 (260) ELT 369 (Bom.)] and argued that invariably a nominal portion of the cost of food supplied to the employee is recovered and entire cost of food is not borne by the Appellant. That as per the Hon'ble Mumbai High Court order in the case of Ultratech Cement Ltd (supra), proportionate credit embedded in the cost of food recovered from the employee is required to be reversed. 4. Heard both the sides and perused the case records. The issue involved is regarding the admissibility of CENVA .....

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