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Baroda Textilc Effects Pvt. Ltd. and Sterling Gelantin Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

2016 (11) TMI 864 - CESTAT AHMEDABAD

CENVAT Credit - outdoor catering services - input service - Held that: - I do not find any substantial evidence produced by the Appellants before the authorities below, in support of their submission that the amounts have not been recovered from thei .....

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hich they have availed CENVAT Credit. In the result, the matters are remanded to the original adjudicating authority so as to enable the Appellants to produce sufficient evidence to establish that the amounts spent on outdoor catering services in pro .....

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E/13295/2013, E/13297/2013, E/13298/2013 - A/11137-11142/2016 - Dated:- 14-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellants: Shri H. Ganguly, Advocate For Respondent: Shri Alok Srivastava, A.R. ORDER Heard both sides. 2. These six appeals .....

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evant 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, .....

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ned Commissioner (Appeals), who in turn, upheld the Orders and rejected their appeals. Hence, the present appeals. 4. The learned Advocate for the Appellant submits that the canteen services are provided to the employees as a statutory requirement un .....

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ents of Hon'ble Bombay High Courtin the case of CCE, Nagpur Vs. Ultratech Cements Ltd. 2010 (260) ELT 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, th .....

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that the Appellants failed to provide sufficient evidence before the authorities below in establishing the fact that the amount spent in providing such outdoor catering service had not been recovered from their employees. 6. I find that Hon'ble B .....

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essary to keep in mind that their Lordships, while allowing CENVAT Credit observed that the amounts spent towards outdoor catering services in providing such services to the employees, it should not have recovered from the employees. From the records .....

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