2015 (2) TMI 976

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..... siness activity and more so if such services are rendered for guest. In my considered view, both the lower authorities have overlooked the judicial pronouncement made by the Hon’ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore v. Stanzen Toyotetsu India (P) Ltd. - [2011 (4) TMI 201 - KARNATAKA HIGH COURT]. - those who are visiting the factory premises either be .....

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..... g both sides for some times on the stay petition, I find that the appeals themselves could be disposed of at this juncture, accordingly, after waiving the condition of pre-deposit of the amounts involved, I take up the appeals for disposal. 2. On perusal of the records, and on considerations of the submission made by both sides, I find that the Cenvat credit is sought to be denied only on the g .....

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..... by the employees in fixing the price of the final product. By no stretch of imagination can it be construed as a welfare measure. It is a basic necessity. To ensure that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business. 3. Though the above reproduced .....

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