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TMI Blog2015 (8) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... rates from its employees, which will not be eligible for cenvat credit - the matter is remanded to the Original Authority for ascertaining the fact as to the actual cost recovered by the appellant from its employees and the service tax attributable to such service will not be eligible for CENVAT Credit. With regard to the other services like tent service, design, supply, erection for re routin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting. 2. Ms. Sukriti Das, Ld. Advocate appearing for the appellant submits that the factory of the assessee is located at Chanderia which is quite far from the Chittorgarh City and the assessee has to provide canteen facility to its employees. She further submits that the provision of canteen facility is a statutory requirement under the Factories Act, 1948, without which there would be violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f expansion project. According to the ld. Advocate, the said services will also be eligible for CENVAT Credit. To support her above stand, ld. Advocate has relied on the following decisions/judgments: 1. Hi-tech Power Steel Ltd. Vs. CCE reported in 2014 (34) STR 276 (Tri-Del) 2. CCE Vs. Mark Exhaust Systems Ltd. reported in 2015 (39) STR 351 (Tri-Del) 3. Deepak Fertilizers Petroc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y provided by the employer to its employees is a statutory requirement under the Factories Act, 1948. In order to accomplish the purpose of said statue, the appellant has provided catering facility to its employees and the expenses incurred in this regard was also considered in the costing of final product, on which Central Excise duty liability has been discharged by the appellant. However, I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghosunda pipe line at Zinc Colony. With regard to the Catering service, after setting aside the impugned order, the matter is remanded to the Original Authority for ascertaining the fact as to the actual cost recovered by the appellant from its employees and the service tax attributable to such service will not be eligible for CENVAT Credit. 7. The appeal is disposed of in above terms. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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