TMI Blog2017 (5) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Ms.Shruti, Advocate For the Respondent : Shri V.K.Trehan, AR ORDER Per Devender Singh The brief facts of the case are that the appellants were issued show cause notice for demand of ₹ 5,21,838/- alongwith interest and imposition of equivalent penalty on the ground that they have taken inadmissible credit in respect of the service tax paid on canteen service for the period April, 2004 to April, 2009. The show cause notice dated 22.03.2010 was adjudicated, the demand was confirmed along with interest and imposition of equivalent of penalty on the appellants. The appellants went in appeal before the Commissioner (Appeals) who dismissed the appeal and upheld the adjudication order. Aggrieved by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orne by them. But I find that they have engaged Caterer from outside who supplies the food items from outside, cost of which is ultimately borne by workers as is evident from the salary slips of the workers wherein the deduction is being made towards canteen charges. This enriches the Assessee, as on the one hand they claim the benefit of these expenses by claiming the same under Cenvat Credit and on the other hand in Income Tax benefit by showing the same in their expenditure, whereas actually the expenses are not borne by them bu the buyers i.e. Workers/staff. Thus I do not find any creditability in their contention that employment of outdoor caterer for providing catering services has to be considered as an input service relating to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regular basis. Hence, this vital fact needs to be duly verified as to how much of the impugned demand pertains to the Cenvat Cenvat credit availed on the portion recovered from the employees during the period in the show cause notice. Besides this, the appellants contention is that their submissions and case laws were not considered by the first appellate authority. Therefore, the matter requires to be remanded back to the adjudicating authority. The appellants on their part will provide necessary documents pertaining to such recovery from employees and the adjudicating authority shall pass a well reasoned speaking order giving findings on the submissions made by the appellants. The appellants plea on non applicability of extended period wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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