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C.C.E. Delhi-III Versus M/s Neel Auto (P)

2015 (10) TMI 117 - CESTAT NEW DELHI

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 adj .....

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e respondents for the period 2007-08 to 2010-2011 shows that the respondents have incurred expenses of ₹ 32,29,583/-, ₹ 47,23,412, ₹ 41,30,997 and ₹ 78,88,902/- towards staff and workers welfare. Therefore it shows that expen .....

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ed 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, Advoca .....

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the Cenvat Credit Rules, 2004. A Show cause notice dated 7.4.2011 was issued to them alleging that the respondents wrongly availed and utilized the Cenvat credit of ₹ 9,35,580/- on service of outdoor Catering service for the period 2008-2009 & .....

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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 .....

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owed. He also relied upon the decision of Ultratech Cement Ltd. Vs. CCE, Nagpur 2010 (260) E.L.T. 368 (Bom.). Against this Ld. Counsel for the respondents submitted that the issue that the respondents collected expenses from the employees was not rai .....

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advanced by the counsel for respondents. 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 be .....

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