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M/s Shri Sai Caterers Versus Commissioner of Central Excise, Nagpur

2015 (12) TMI 1315 - CESTAT MUMBAI

Denial of Abatement claim - whether the appellant is liable for abatement of 50% of the gross amount charged by him under the Outdoor Catering Services, though he has been awarded the entire contract of maintenance of guest house which includes the c .....

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eld under the category of cleaning and housekeeping services after denying them benefit of abatement of 50% of the gross value - both the lower authorities have mis-directed themselves in the entire case. On a perusal of the records, we find that M/s .....

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on the bills raised by them under the category of outdoor catering services after claiming abatement of 50% of the gross amount as provided. We find that the issue is no more res integra as this Bench in the case of Centre for Development of Advance .....

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er the same service category. In view of the clear law as has been settled by the Bench, we find that the impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - Appeal No. ST/335/11 - Dated:- 29-9-2015 - M V Rav .....

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dated 18.02.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Relevant facts in short are that the appellants are registered under Service TAX for discharge of liability under Outdoor Catering Services. It is the c .....

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e main issue to be decided in this case is whether the appellant is liable for abatement of 50% of the gross amount charged by him under the Outdoor Catering Services, though he has been awarded the entire contract of maintenance of guest house which .....

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ability needs to be upheld under the category of cleaning and housekeeping services after denying them benefit of abatement of 50% of the gross value. 4.2 We find that both the lower authorities have mis-directed themselves in the entire case. On a p .....

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