2014 (10) TMI 248

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..... ay petition are directed against Order-in-Original no. 17/ST/RN/SCL/MII/13-14 dated 28/02/2014 passed by the Commissioner of Central Excise, Mumbai-II. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 12,92,408/- along with interest thereon and also imposing equivalent amount of penalty under section 78 of the Finance Act, 1994 against the a .....

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..... ble only in respect of factories governed by Factories Act, 1948 and not to other establishments. There is no provision either in CENVAT Credit Rules or elsewhere putting such a restriction in respect of outdoor catering services. Whether the establishment is a factory or otherwise, catering provided to employees is a benefit accorded to the employees and has an integral connection with the provis .....

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..... o the employees under the Factories Act. This does not mean that in respect of other establishments which do not come under the purview of Factories Act, 1948, CENVAT credit can be denied. During the impugned period, there is no restriction placed in the CENVAT Credit Rules for availmentof CENVAT credit in respect of outdoor catering services. So long as the cost incurred is not recovered from the .....

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