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TMI Blog2014 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ations filed by the appellant seek waiver and stay in respect of the adjudged dues which include the following amounts :- (a) CENVAT credit of Rs. 3,18,098/- denied for the period from March 2006 to January 2010. (b) CENVAT credit of Rs. 1,02,992/- denied for the period from August 2010 to April 2011. The above credits were denied on Outdoor Catering Service received by the appellant in their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be claimed by the assessee to the extent the cost of food was collected from the workers/employees. Prima facie, this view taken by the department is squarely supported by Commissioner vs. Ultratech Cement Ltd. [2010 (260) E.L.T. 369 (Bom.)]. In these appeals, the assessee has claimed support from the Tribunals Larger Bench decision viz. Commissioner vs. GTC Industries Ltd. [2008 (12) S.T.R. 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may hold good for the period up to October 2010 when the judgement in Ultratech Cement Ltd. was delivered. The appellant has also claimed that they were periodically filing ER-1 Returns and ST-3 Returns and that all the material facts were being disclosed therein. However, no copy of such Returns is available on record and, hence, I am not in a position to assess the merits of this argument. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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