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2016 (5) TMI 660 - KARNATAKA HIGH COURT

2016 (5) TMI 660 - KARNATAKA HIGH COURT - 2016 (41) S.T.R. 611 (Kar.) - Cenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250 employees - Held that:- Tribunal after relying on the decision of Bombay High Court in the 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 M .....

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the learned counsel for the appellant and perused the records. 2. These appeals are filed by the Revenue challenging the order dated 16-9-2013 passed by the Tribunal whereby the appeals filed by the assessee have been allowed by the Tribunal and the order of remand passed by the Commissioner (Appeals) has been confirmed insofar as the question relating to recovery of cost from the workers would be verified by the original adjudicating authority. 3. There is no dispute with regard to th .....

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