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TMI Blog2017 (10) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants Shri G R Singh, AR for the Respondent JUDGMENT Anil Choudhary: The issue in this appeal is whether the appellant engaged in manufacture of aerated water, fruit juice and fruit pulp based drinks falling under chapter heading number 22 of first schedule to Central Excise Tariff are entitled to Cenvat credit with respect to outdoor catering service received inside its factory for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal dated 27.5.2015 wherein he relying on the rulings of this Tribunal in appellant's own case reported at 2014 - TIOL-2460- CESTAT-Mumbai, the Assistant Commissioner was pleased to drop the show cause notice. 3. Being aggrieved, the Revenue preferred appeal before the learned Commissioner (Appeals) who vide the impugned order in appeal after taking notice of the amended definition of inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incomplete understanding of definition of input services and suggested to be set aside. The appellant assessee have rightly availed the Cenvat credit on the outdoor catering service which have been used for running its canteen inside the factory. Such canteen facility is available to all the employees in general and it is not meant for any specific employee or a group of employees. The learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or allowing the appeal with consequential benefits. 5. The learned AR for revenue have relied on the impugned order. 6. Having considered the contentions, I find that the learned Commissioner have misdirected himself by reading the word 'employees' instead of the word 'employee' in the exclusion clause C, thus the impugned order is erroneous and vitiated. I further find that the learned Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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