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TMI Blog2012 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... outdoor catering service for supply of food to workers – Held that:- They did not have more than 250 workers in their factory to make it obligatory for them to provide canteen facility within the factory premises - statutory obligation of the manufacturer under the Factories Act to provide internal canteen facility to workers exceeding 250 in number has a bearing on any claim for CENVAT credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee, similar stay applications were allowed vide Stay Order Nos. 381-383/2011, dated 25-4-2011 in Appeal Nos. E/1751-1753/2010. Hence there will be waiver of pre-deposit and stay of recovery as prayed for. 3. In Appeal No. E/1652/2011, Cenvat Credit of Rs. 3,20,749/- was denied to the appellant for the period from July, 2008 to May, 2009 in respect of outdoor catering service availed by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Central Excise Appeal Nos. 96 to 99, 124 125/2009 [2011 (23) S.T.R. 444 (Kar.)]. The Hon ble High Court, in the cited case, held that, where the assessee provided canteen facility because of a statutory obligation imposed on them under Section 46 of the Factories Act, the same became a condition of service as far as the employees were concerned and that, when service tax was paid on outdoor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Factories Act to provide internal canteen facility to workers exceeding 250 in number has a bearing on any claim for CENVAT credit on outdoor catering service employed in such canteen for supply of food to the workers. Hence there will be a direction to the appellant to pre-deposit an amount of Rs. 3,00,000/- within six weeks and report compliance to the Assistant Registrar on 6th January, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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