TMI Blog2015 (9) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... Ultratech Cement Ltd (2010 (10) TMI 13 - BOMBAY HIGH COURT) and the jurisdictional High Court in the case of CCE Ahmedabad-I Vs Ferromatik Milacron India Ltd (2013 (8) TMI 77 - GUJARAT HIGH COURT). However, the credit with respect to the cost recovered from the employees of the Appellant will not be admissible as per law laid down by Hon'ble Bombay High Court in the case of CCE Nagpur Vs Ultratec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other competent authority. Therefore, the order passed by the First Appellate Authority is required to be rejected - Decided against assessee. - Appeal No.E/10766/2013 - Order No. A/11018/2015 - Dated:- 16-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Anand Nainawati, Advocate For the Respondent : Shri G. Jha, Authorised Representative ORDER Per: H.K. Thakur Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have more than 250 employees. It was his case that as per the certificate dt.01.11.2011, issued by the Administration of Daman and Diu, Dadra and Nagar Haveli Office of the Administrator Secretariat, Daman, M/s Hindalco has more than 250 workmen. That in view of the certification done by the competent authority, the First Appellate Authority does not have power to take a different view in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant individually registered does not have more than 250 employees. 5. Heard both the sides and perused the case records. So far as the admissibility of CENVAT Credit on Outdoor Catering Services is concerned, the issue is already settled by Honble Mumbai High Court in the case of CCE Nagpur Vs Ultratech Cement Ltd (supra) and the jurisdictional High Court in the case of CCE Ahmedabad-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises of this unit. When the competent authority has given certificate to the Appellant regarding number of employees working in the canteen of the Appellant, there is no reason to deny credit in the absence of another contrary opinion expressed by another competent authority. Therefore, the order passed by the First Appellate Authority is required to be rejected and the appeal filed by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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