TMI Blog2016 (11) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Factories Act, 1948. The appellant entered into a contract with outdoor caterer and a rent-a-cab service provider, however part of the cost was recovered by the appellant from its employees - Held that: - The sole ground for seeking relief is that the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, M/s.Jaya Hind Industries Pvt. Lt., availed credit in respect of service tax paid on outdoor catering services and rent-a-cab service . The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory. This being requirement as per the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was and is of interpretational appellant to avail of inadmissible Cenvat credit. 3. The learned AR relies on the impugned order. 4. I have considered the rival submissions. The sole ground for seeking relief is that the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. (supra) is based on a concession given by the Counsel. Para 39 of the said decision whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embedded in the cost of food recovered from the employee/worker has been reversed. 5. On perusal of the said observation makes it clear that the decision has not been based on a concession given by the Counsel of the manufacturer. The Hon'ble High Court has given its findings regarding the ratio laid down by CESTAT in the case of GTC Industries Ltd. The counsel merely accepted it. No conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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