2016 (5) TMI 660

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..... he establishments employing more than 250 employees - Held that:- Tribunal after relying on the decision of Bombay High Court in the case of CCE, Nagpur Vs Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Gujarat High Court in the case of Commr. of C.Ex., Ahmedabad-I Vs Ferromatik and Milacron India Limited [2010 (4) TMI 649 - GUJARAT HIGH COURT], has held that there is no law p .....

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..... . 3. There is no dispute with regard to the stand of the assessee that catering services are admissible as eligible input services. The only question raised before us is that such benefit can be given to the establishments who have employed more than 250 employees. Reliance is placed by the learned counsel under Section 46(1) of the Factories Act, 1948, which requires that factories employin .....

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