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M/s Yazaki Wiring Technologies India Pvt. Ltd. Versus Commissioner of Central Excise, Chennai-III

2016 (6) TMI 665 - CESTAT CHENNAI

Cenvat credit of the service tax paid - catering services provided to workers - Held that:- Following the judgment of the Madras High Court in the case of Commissioner of Central Excise Chennai-III Vs Visteon Powertrain Control Systems (P) Ltd. [2015 .....

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fare legislation. Therefore, the appellant should not be denied Cenvat credit of catering services provided to workers. However, the recovery if any from the workers should be considered for proportionate allowance of the credit. If the appellant has .....

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anda, Member (J) For the Appellant : Ms K Ramya, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Although there was a pleading by the appellant in the reply to the show-cause notice as is apparent from para 4.5 of the Adjudicat .....

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enied which shall defeat the purpose of the Factories Act. 2. Learned DR agrees that there was an averment of the above proposition in the reply to the show-cause notice as is apparent from the Adjudication order. But the appellant having failed to p .....

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