9911796707
TMI Blog2018 (12) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... adeep S. Jetly, for the Respondent. P.C: With the consent of the learned Counsel for the parties, this Appeal is taken up for final hearing. 2. AppellantAssessee has challenged the judgment of CESTAT dated 29th November, 2017. Following questions are presented for our consideration: "(a) Whether CESTAT was correct in remanding the Appeal to the Original adjudicating authority in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the facts are as under: 3. Appellant Asssessee is a Private Limited Company and is engaged in manufacturing of Empty hard gelatin Capsules and other Capsules. The Assessee has its manufacturing units located at three places namely Kandivali, Dhanu and Shirwal. The Department noticed that Assessee had claimed input credit of services related to guest houses maintained by the Assessee. It was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned judgment, remanded the proceeding before the Assessing Officer, after holding that some of the guest houses were intended for personal use of the employees while others which were located next to the factory premises, may be for the use other than personal use of the employees. Tribunal, therefore, in the concluding portion passed following order: "Relying on the said decision, the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, when such services are used primarily, for personal use or consumption of any employee. Accordingly, if the guest houses were utilized by the Assessee for extending benefit to the employees, for the personal use or consumption, the Assessee was not entitled to avail CENVAT credit thereof. This, even Assessee does not dispute. The case of the Assessee, however, is that, none of the guest hous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the remand order. However, the tests laid down by the Tribunal in the impugned judgment, would not apply. In light of the observations made above, it would be open for the Assessee to attempt to persuade the Assessing Officer that the guest houses in question were not used for the personal use or consumption of the employees. 7. All contentions of both the sides are kept open. 8. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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