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2016 (4) TMI 886 - CESTAT CHENNAI

2016 (4) TMI 886 - CESTAT CHENNAI - TMI - Allowability of Cenvat credit for the period January, 2011 to March, 2011 - Outdoor catering services - appears to be ineligible input services - not used in or in relation to the manufacture of final products and also not covered under the inclusive clause of the definition under Rule 2(l) of CCR, 2004 - Held that:- by following the judgment of the jurisdictional High Court in the case of Dalmia Cements Ltd. Vs. Dy. Commissioner of Central Excise, Trich .....

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t schedule to CETA, 1985. The appellant Company has 3 units at Hosur and other units at Mysore, Delhi, Rajasthan and Himachal Pradesh. All the units at Hosur employ more than 250 persons and have a separate factory canteen. For this, they have availed the services of Outdoor catering to provide food to their workers and staff. The period in dispute is January, 2011 to March, 2011 and the amount of Cenvat Credit is ₹ 54,169/-. 2. A Show Cause Notice was issued to the appellant alleging that .....

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Commissioner (Appeals) upheld the OIO and rejected the appeal. Being aggrieved by the Order of the Commissioner (Appeals), the present appeal has been filed before this Tribunal. 3. The appellant Company is represented by Shri Saiprashanth, Advocate, and he submitted that since all the employees are engaged in the activities relating to manufacture and clearance of excisable goods from the factory, the services of outdoor catering for providing food to their employees are used in or in relation .....

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