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2016 (11) TMI 864 - CESTAT AHMEDABAD

2016 (11) TMI 864 - CESTAT AHMEDABAD - TMI - 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 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 ha .....

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. - E/13289/2013, E/13293/2013, E/13294/2013, 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 are filed against respective OIAs passed by the Commissioner (Appeals), C.Ex. & S.Tax, Vadodara. Since the issue involved in these appeals is common, these are taken up together for disposal. 3. The br .....

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Appellants preferred appeals before the learned 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 under labour laws and they have not recovered the entire amount from the employees for providing such services. He submits that eligibility of CENVAT Credit on outdoor catering services (canteen services) is .....

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