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C.C.E., CUS. & S.T., LTU, Bangalore Versus Sansera Engineering Pvt. Ltd.

2016 (5) TMI 660 - KARNATAKA HIGH COURT

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 .....

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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 interfere with the view taken by the Tribunal. - Decided against the revenue - Central Excise App .....

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hese 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 confi .....

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e 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 re .....

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