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2015 (10) TMI 117 - CESTAT NEW DELHI

2015 (10) TMI 117 - CESTAT NEW DELHI - 2015 (40) S.T.R. 1097 (Tri. - Del.) - Denial of CENVAT Credit - outdoor Catering service - amount collected on the head canteen charges from employee - Held that:- The show cause notice does not allege that the respondents have been collecting amounts from the employees. The original adjudicating authority has relied on a single salary slip in which ₹ 276/- has been charged as canteen charges, and denied credit of ₹ 9,35,580/- towards catering s .....

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expenses in these heads in their books of accounts. - No infirmity in impugned order - Decided against Revenue. - Appeal No. E/55236/2014-EX(SM) - Final Order No.52218/2015 - Dated:- 13-7-2015 - Ms. Sulekha Beevi C.S., Member (Judicial), J. For the Petitioner : Shri R.K. Gupta, DR For the Respondent : Shri S.K. Pahwa, Advocate ORDER Per: Sulekha Beevi C.S. The Revenue is in appeal aggrieved by the allowance of Cenvat Credit on Catering Services. 1. The respondents are engaged in the manufacture .....

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the ground that in the salary slip of one employee an amount of ₹ 276/- was collected on the head canteen charges. The respondents filed an appeal, and the Commissioner (Appeals) after perusal of the records has found that the deduction of ₹ 276/- towards canteen charges from the salary of one employee cannot be a ground to deny the claim of credit, as the balance sheet of the respondents establish that the respondents were incurring the canteen expenses. 2. The learned DR assailed t .....

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