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Empire Industries Ltd. Versus CCE, Mumbai-III

2018 (2) TMI 789 - CESTAT MUMBAI

CENVAT credit - Outdoor Catering Services - Held that: - there is no dispute the “Outdoor Catering Services” is exclusively used for the employee of the company - “Outdoor Catering Services” for personal use, accordingly clearly get covered under the exclusion provided under the Clause (C) - credit not allowed - appeal dismissed - decided against appellant. - Appeal No. E/88060/2013-SM[BR] - Order No. A/91709/2017 - Dated:- 15-12-2017 - Mr. Ramesh Nair, Member (Judicial) For The Appellant : Shri .....

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ible for the reason that expenses for Outdoor Catering Services is borne by the appellant. Exclusion on catering services is only in a condition when it is used primarily for personal use or consumption of any employee. He further submits that the catering service is provided to the employees because the factory is running for three shifts and it is necessity for running the production. The catering is provided also for the reason that maintaining the catering service is statutorily mandatory un .....

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He further submits that Outdoor Catering Services exclusively provided for personal use and consumption by the employee therefore it is clearly covered under exclusion Clause (C) of Rule 2(l) of CENVAT Credit Rule, 2004. Therefore the credit on Outdoor Catering Services which debar from 01.04.2011 is not admissible. 4. On careful consideration of the submissions made by both sides and perusal of records, I find that the issue whether the Outdoor Catering Services in the facts of the present cas .....

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ed primarily for personal use or consumption of any employee. On plain reading of the above Clause it is clear that Outdoor Catering Services when used primarily for personal use or consumption for any employee is excluded. The fact of the present case is that the Outdoor Catering Services provided in the factory of the appellant is exclusively meant for use by employee of appellant s factory. Therefore it is clearly covered under the exclusion. As regard the learned Counsels submissions, the c .....

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