2016 (5) TMI 660

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..... he case of CCE, Nagpur Vs Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Gujarat High Court in the case of Commr. of C.Ex., Ahmedabad-I Vs Ferromatik and Milacron India Limited [2010 (4) TMI 649 - GUJARAT HIGH COURT], has held that there is no law providing for catering service to qualify as input service only if number of employees exceed 250. Therefore, there is no reason to .....

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..... of the assessee that catering services are admissible as eligible input services. The only question raised before us is that such benefit can be given to the establishments who have employed more than 250 employees. Reliance is placed by the learned counsel under Section 46(1) of the Factories Act, 1948, which requires that factories employing more than 250 workers should provide catering service .....

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