2015 (10) TMI 117

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..... ed on a single salary slip in which ₹ 276/- has been charged as canteen charges, and denied credit of ₹ 9,35,580/- towards catering services. The Commissioner (Appeals) has observed that the balance sheet of the respondents for the period 2007-08 to 2010-2011 shows that the respondents have incurred expenses of ₹ 32,29,583/-, ₹ 47,23,412, ₹ 41,30,997 and ₹ 78,88 .....

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..... 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 utilized the Cenvat credit of ₹ 9,35,580/- on service of outdoor Catering service for the period 2008-2009 2009-2010. The Show Cause Notice finalized in the Order-in-Original which confirmed the disal .....

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..... e 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 traveled beyond the show cause notice and denied the benefit to the respondents. 3. Heard both sides and perused the records. I find that there some substance in the arguments advanced by the counsel for responden .....

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