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M/s. Sundaram Fasteners Limited Versus CCE, Chennai - II

2015 (11) TMI 1539 - CESTAT CHENNAI

Denial of CENVAT credit of service tax paid to avail the catering service for the factory - Held that:- Appellant availed catering service to discharge an obligation under the Factories Act. Therefore, there shall not be denial of CENVAT credit in re .....

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entitled to the CENVAT credit. Appellant agrees to reverse the same. If such a reversal is made there shall be no interest and penalty, subject to availability of sufficient credit on record. - Appeal No. E/41230 & 41231/2014 - Final Order No. 41510- .....

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een of the factory of the appellant. Maintenance of canteen being an obligation under the labour law, there should not be denial of CENVAT credit of service tax paid in respect of such canteen service availed. 2. Revenue agrees that there was a facto .....

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