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TMI Blog2016 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant was engaged in the manufacture of excisable goods under Chapter 39 and 54 of the Schedule to the Central Excise Tariff Act, 1985. A show cause notice dated 09.4.2010 was issued proposing to deny CENVAT credit of service tax on input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y M/s. Accor Radhakrishna Corporate Services Limited pertaining to food coupons. The stand of the appellant is that they provided the kind of canteen allowance at a fixed amount per month to its employees so as to enable them to buy food grains from authorised shops against exchange of such coupons. The learned Advocate in his written submission stated that the distribution of food cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 5. There is no dispute by a series of decisions of the Hon'ble High Court and the Tribunal that service tax on input services of outdoor catering is eligible for CENVAT credit. In the instant case, the Outdoor Caterers have not provided service to the employees of the appellant. There is no material available on record that the Food Coupons issued by M/s. Accor Radhakrishna Cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22) STR 299 (T), the Tribunal held as under "10. In these cases, that there is no dispute about the fact that the ER-1 Returns had disclosed the availment of CENVAT credit but since there is no requirement for enclosing the invoices or giving the details of such credit or neither such details were given nor the invoices were enclosed. However, once ER-1 return is filed, even though i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited 2011 (24) STR 572 (Tri.) (c) SDL Auto Pvt. Limited vs. CCE 2013 (294) ELT 577 (Tri) (d) CCE vs. ITC Limited 2013 (291) ELT 377 (Tri.) (e) CCE vs. Triveni Engineering & Industries Limited 2015 (317) ELT 408 (All.) 8. In view of the above discussion, the impugned order is modified to the extent the demand of service tax alongwith interest for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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