2016 (6) TMI 665

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..... I 736 - MADRAS HIGH COURT ] this bench has taken a view that an obligation meant to be discharged under a central statute should not be defeated by another statute when services is to be provided in accordance with the provisions of labour welfare legislation. Therefore, the appellant should not be denied Cenvat credit of catering services provided to workers. However, the recovery if any from the .....

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..... vat credit of the service tax paid to avail such service should not be denied which shall defeat the purpose of the Factories Act. 2. Learned DR agrees that there was an averment of the above proposition in the reply to the show-cause notice as is apparent from the Adjudication order. But the appellant having failed to provide necessary details both the authorities below denied the Cenvat credi .....

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