2015 (10) TMI 2223

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..... be qualified as input service for availing credit. The arguments advanced by the learned AR that the respondents have not stated in the reply that the expenses for outdoor catering services was borne by them and that it was not recovered from the employees does not find force for the reason that there is no such allegation raised in the show cause notice. Therefore, the arguments advanced raised b .....

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..... The proceedings finalized in the order passed which disallowed the credit and ordered recovery alongwith interest and imposed equal amount of penalty. Aggrieved the respondents filed appeal before the Commissioner (Appeals) who allowed the credit. Hence this appeal. 3. Learned AR submitted that the respondents have failed to give proper explanation in their reply as to whether the expenses for .....

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..... hat the issue before the adjudicating authority was confined as to whether outdoor catering service is qualified as input service or not is correct. This issue was found against the assessee by the adjudicating authority who disallowed the credit. In appeal, the Commissioner (Appeals) relying on the decision of Honble Bombay High Court in CCE, Nagpur vs. Ultratech Cement Ltd.-2010 (20) STR 577 (B .....

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