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TMI Blog2015 (1) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... een noticed by the Tribunal but the relief sought was denied to the assessee on the ground that the assessee has employed less than 250 persons in the factory premises and therefore, the assessee is not entitled to the said benefit. In the aforesaid judgment of this Court, it is not laid down that to be eligible for the Cenvat credit, there should be an obligation under Section 46 of the Factories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing substantial questions of law, which was framed on 7-1-2013 : 1. Whether the Tribunal is right in holding that a manufacturer of an industrial product cannot avail Cenvat credit in respect of cost incurred towards catering services provided by an outdoor caterer which food is sold to its employees engaged in the factory? 2. Whether the question of availment of such input credit would have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product. It may be a welfare measure but certainly it is not a charity provided by the employer to the employees. It is an onerous legal obligation imposed on him. The cost incurred in rendering such service will be included in the cost of production." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the finding recorded by the Tribunal cannot be sustained. In fact, this question was gone into by the Principal Bench of CESTAT-II, New Delhi and at Paragraph No. 6, it has been held as under : "As far as outdoor catering service is concerned, there is no law laid down anywhere that such service will be in relation to manufacture only if the number of employees is more than 250. In some of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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