TMI Blog2016 (11) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... their employees. I am of the view that in the interest of justice, the Appellants be given fair chance to produce evidence before the Department to establish that the amounts paid for providing such service have not been recovered from the employees on which they have availed CENVAT Credit. In the result, the matters are remanded to the original adjudicating authority so as to enable the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p together for disposal. 3. The brief facts of the case are that during the relevant period, the Appellant had availed CENVAT Credit on outdoor catering services (canteen services) provided to the employees in their factory. Alleging that the said canteen service is not an input service, as defined under Rule 2(l) of CCR,2994, proceedings for recovery of the credit were initiated by issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 369(Bom.) and as well as Hon'ble Gujarat High Court in CCE,Ahmedabad Vs. Furomatik Milacrom (I) Ltd. 2011 (21) STR 8(Guj). 5. Per contra, the learned Authorised Representative for the Revenue submitted that there is no dispute on the principles of eligibility of CENVAT Credit on outdoor catering services, however, the learned Commissioner (Appeals) has rejected the appeals on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e produced by the Appellants before the authorities below, in support of their submission that the amounts have not been recovered from their employees. I am of the view that in the interest of justice, the Appellants be given fair chance to produce evidence before the Department to establish that the amounts paid for providing such service have not been recovered from the employees on which th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
