2015 (10) TMI 117

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Per: Sulekha Beevi C.S. The Revenue is in appeal aggrieved by the allowance of Cenvat Credit on Catering Services.  1. The respondents are engaged in the manufacture of Two Wheeler Parts and they are also availing Cenvat credit facility under the Cenvat Credit Rules, 2004. A Show cause notice dated 7.4.2011 was issued to them alleging that the respondents wrongly availed and utili .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er and contended that the credit on this service cannot be allowed.  He also relied upon the decision of Ultratech Cement Ltd. Vs. CCE, Nagpur 2010 (260) E.L.T. 368 (Bom.). Against this Ld. Counsel for the respondents submitted that the issue that the respondents collected expenses from the employees was not raised in the Show Cause Notice. That the original adjudicating authority has travele .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that expenses are incurred by the respondents. A single salary ship showing a meager amount of Rs. 276/- is too feeble to be relied when the appellants have properly accounted the expenses in these heads in their books of accounts. 4. In view there of, I do not find any infirmity in the impugned order. The appeal filed by Revenue is dismissed.      
Case laws, D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X