2015 (2) TMI 962

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..... . Both stay applications are arising out of a common impugned Order-in-Appeal and therefore they are taken up together for disposal. 2. The adjudicating authority denied cenvat credit on Outdoor Catering Services and Clearing & Forwarding services. The Commissioner (Appeals) upheld the adjudication order. 3. Ld. Advocate submits that they are eligible to avail credit on the Outdoor Catering Serv .....

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..... eiterates the findings of the impugned order. He submits that as per the amended provisions, the total amount is below Rs. 2 lakhs in both the cases and requested for dismissal of appeal on the monetary threshold limit. On merits, he submits that on outdoor catering services, they have not submitted any evidence to show that the employees are more than 250 and also submits that the Tribunal has di .....

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..... collected from the employees towards catering services, the learned advocate submitted that this aspect was not part of the SCN. However, he submits that he will file the supporting documents at the time of hearing the appeal to establish if any charges are reimbursed towards catering services. The appellants are eligible for cenvat credit if employees are more than 250 and if they have not reimb .....

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