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M/s. Fiem Industries Ltd. Versus CCE & ST, Chennai-III

2016 (4) TMI 886 - CESTAT CHENNAI

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 .....

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, the Outdoor catering services are allowed for the benefit of input service credit. - Decided in favour of appellant - E/42393/2014 - Final Order No. 40615 / 2016 - Dated:- 14-3-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner L Shri .....

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mpany 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 prov .....

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s appears tobe ineligible input services since the said service was not used in or in relation to the manufacture of final products and the service is also not covered under the inclusive clause of the definition under Rule 2 (l) of CCR, 2004. The ad .....

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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 emplo .....

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urther submits that in terms of the provisions of Factories Act, 1948 and the Tamilnadu Factories Rules, it is a statutory obligation to provide canteen facilities to the employees of the organization. He also submits that the cost of the food forms .....

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ng of credit in order. 4. The Department is represented by Shri S. Mohan, AC(AR), reiterated the findings in the OIA and submits that both the lower authorities have rightly held the impugned input service is ineligible in view of the decision of the .....

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