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TMI Blog2015 (12) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord of the impugned order. - Held that:- General Insurance for group and Medical policies are in respect of employees of the Respondent as per the statutory provisions under Factory Act, and Industrial law. As regard outdoor catering, in various judgments, allowed Cenvat on outdoor catering services considering it as input services. As regard the issue that certain policies are in personal name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair, Member (J) For the Appellant : Shri B K Iyer, Superintendent, (AR) For the Respondent : None ORDER Per Ramesh Nair This application for rectification of mistake filed for rectifying of this Tribunal Order No. A/738-742/15/SMB dated 18/3/2015 on the ground that in Revenue's appeal one of the ground is that: The Commissioner's (Appeals) findings in Para 7 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and not of the assessee and are therefore inadmissible. On this issue, Commissioner (Appeals) has not discussed at all as to why he is giving the benefit. Hence, the order is Non-speaking too. 2. Shri B.K. Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue submits that the specific ground as reproduced above was made in the appeal of the Revenue, however no finding was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal name and not of the assessee, I am of the view that though the certain bills were issued in the name of individual but the same was accounted for in the books of accounts of the appellant, merely because bills in personal name, it cannot be said that services not used by the respondent. Expenditure towards that bill was booked in the respondent's account, therefore in my considered v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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