2014 (3) TMI 234

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , to meet the ends of justice, the respondents should be given opportunity to place these facts before the original authority - matter is remanded back to the original authority to decide afresh - Decided against Revenue. - Appeal No.E/215/2012 - FINAL ORDER No._40345/2013 - Dated:- 17-7-2013 - Shri P.K. Das, J. For the Appellant : Shri M. Rammohan Rao, DC (AR) For the Respondent : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . As per Section 46 of the said Act. It is required to provide canteen facilities where more than 250 workers are ordinarily employed. The respondent-company employs more than 250 workers and therefore they are providing canteen facilities. The original authority denied the credit on the ground that the canteen service has no nexus with the manufacture of finished goods. It is seen that the Hon bl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t examined by both the authorities below and there is no submission in this regard. However, to meet the ends of justice, the respondents should be given opportunity to place these facts before the original authority. 5. Accordingly, I set aside the impugned order and the matter is remanded back to the original authority to decide afresh in the light of above case law and the circulars, if any. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X