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TMI Blog2014 (4) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant can claim the benefit of the two judgements. Firstly, the appellant should clearly plead the number of workers employed in the factory during the material period. Secondly, they should also clearly state whether the cost of service was included in the cost of production of the final products, and if so to what extent. Appellant has not pleaded any of these. They have not even claimed that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 079/2013 - Dated:- 3-1-2013 - P G Chacko And Mathew John, JJ. For the Appellant : Shri N Prasad, Adv. For the Respondent : Shri D P Naidu, Addl. Commr. (AR) Per: P G Chacko: On a perusal of the records and hearing both sides, we find that the adjudicating authority has denied CENVAT credit to the extent of Rs.21,65,184/- to the appellant for the period from September 2007 to Septe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than 250 workers in their factory, that the cost of the service was included in the cost of production of the final product and that no CENVAT credit was taken on that part of the cost of service which was recovered from the employees. The learned Additional Commissioner (AR) submits that these aspects mentioned by the learned counsel are not forthcoming in the memo of appeal or the stay applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent. Appellant has not pleaded any of these. They have not even claimed that no amount was recovered from the employees towards the cost of the service. In other words. the appellant has failed to set up the requisite factual foundation for claiming the benefit of the Hon'ble High Court's judgements. In this scenario, we are unable to hold that they have made out a clear prima facie case against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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