2018 (5) TMI 100

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..... e eligible to avail credit of service tax paid on ‘Canteen Service’ provided to the employees in their factory. To ascertain whether any amount has been recovered from the employees, the matter needs to be remanded to the Adjudicating Authority - appeal allowed by way of remand. - E/12004/2017 - A/10202/2018 - Dated:- 29-1-2018 - Dr D.M. Misra, Hon'ble Member (Judicial) For Appellan .....

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..... rovisions of Factories Act and not for personal purpose are hence eligible to credit, in view of the decision of this Division Bench on this Tribunal in the case of Reliance Industries Ltd vs CCE ST LTU, Mumbai - 2016(45) STR. 383 (Tri Mum.). 4. The Ld AR for the Revenue reiterated the findings of the Ld Commissioner (Appeals). He submits that it is not clear from the records whether any amo .....

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