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TMI Blog2020 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER The appellant is engaged in the manufacture of automobile parts falling under chapters 73 and 84 of the Central Excise Tariff Act, 1985. Pursuant to an audit conducted by the Department, Show Cause Notice dated 22.09.2015 was issued to the Appellant alleging wrongful availment of Cenvat Credit on outdoor catering service for the period from February 2014 to March 2015. 2. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, the present appeal before this Tribunal. 3. Heard the learned Authorized Representative for the Revenue and perused the appeal records. 4. On behalf of the Appellant, it is submitted that the service was being availed by the Appellant-company as part of ensuring optimum working conditions for its employees. It is the Revenue's contention that 'Outdoor catering service' has been specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the cost of the final product manufactured by the Appellant. In the event, the Appellant does not avail the said service, the employees in the Appellant-company would be compelled to step out of the factory premises for refreshments, which would lead to loss of manhours for the Appellant-company. This may prima facie seem menial, however, when considered at a larger scale, this translates into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid judgment of the Hon'ble Rajasthan High Court was not placed before the Larger Bench of this Tribunal for consideration in the case of Wipro Ltd. (supra). 8. Therefore, in light of the aforesaid judgment of the Hon'ble Rajasthan High Court, which has a binding precedence over the decision of the Larger Bench of this Tribunal, the appeal filed by the Appellant is allowed. (Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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