2017 (4) TMI 24

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..... enue Per Dr. D.M. Misra: Heard both sides. These appeals are filed against the Order-in-Appeal No. DMN-EXCUS-000-APP - 293-13-14 dated 8.1.2014 passed by the Commissioner(Appeals), Central Excise, Customs and Service Tax, Daman. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of Rs. 2,89,912/- and Rs. 4,92,483/- during the period 2008-09 to 2010-11. All .....

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..... ourt in the case of C.C.E., Ahmedabad -I vs. Ferromatik Milacron India Ltd. - 2011 (21) STR 8 (Guj.). Further, he submits that the appellant had not recovered any amount in providing canteen services to their employees and food coupons were given to their employees free of cost. It is his contention that the CENVAT credit is accordingly admissible even on the 50% of the amount alleged to have been .....

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..... coupons. The appellant had not recovered any amount from their employees in providing outdoor catering service (canteen service). In my view, such categorical claim of the appellant needs to be scrutinized on the basis of evidences on record and the evidences that would be placed by the appellants before the adjudicating authority. In the result, for the limited purpose of verification of the said .....

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