2016 (11) TMI 989

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... echnical) Per: Raju 1. The appellant, M/s.Jaya Hind Industries Pvt. Lt., availed credit in respect of service tax paid on "outdoor catering services" and "rent-a-cab service". The appellants had claimed that the credit of outdoor catering services were availed by the appellant for making provision for food and beverages for employees of the appellant employed at its factory. This being requireme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as the issue involved was and is of interpretational appellant to avail of inadmissible Cenvat credit. 3. The learned AR relies on the impugned order. 4. I have considered the rival submissions. The sole ground for seeking relief is that the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. (supra) is based on a concession given by the Counsel. Para 39 of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to the extent embedded in the cost of food recovered from the employee/worker has been reversed. 5. On perusal of the said observation makes it clear that the decision has not been based on a concession given by the Counsel of the manufacturer. The Hon'ble High Court has given its findings regarding the ratio laid down by CESTAT in the case of GTC Industries Ltd. The counsel merely accepted .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X