2012 (6) TMI 551

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... remanded to the original authority for proper verification of the relevant facts. Direction to original authority to grant the benefit of CENVAT credit if they produce evidence of (a) strength of the factory workers being above 250 in each factory and (b) no recovery from workers towards cost of service.
P G Chacko, J. For Appellant: Mrs Sabrina Cano, DR For Respondent: Mr Dattatray D Bhat, G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... VAT credit on the above service provided they had employed more than 250 workers in each factory and had not recovered any amount from their workers towards cost of the service. This consensus is based on the Hon'ble High Court's judgment in CCE, Nagpur Vs. Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.) wherein the use of 'outdoor catering service' by the company for supply of food to factory w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court took the view that the benefit of CENVAT credit could be allowed only if the proportionate credit to the extent embedded in cost of food recovered from the employees / workers was reversed. 3. Learned DR has therefore suggested that the matter be remanded to the original authority for proper verification of the relevant facts. The authorized representative of the respondent has no objection .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X