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TMI Blog2017 (4) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellants on the other hand is that the canteen service has been provided free of cost to their employees by distributing food coupons. The appellant had not recovered any amount from their employees in providing outdoor catering service (canteen service) - Held that: - such categorical claim of the appellant needs to be scrutinized on the basis of evidences on record and the evidences th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering service (canteen service) is not an input service , demand notices were issued for recovery of the credit along with interest and proposal for imposition of penalty. On adjudication, the demands were confirmed with interest and penalty of equal amount imposed. Aggrieved by the said order, the appellant preferred appeals before the ld. Commissioner (Appeals), who in turn, rejected their appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant from their employees. 4. Ld. A.R. for Revenue reiterates the findings of the ld. Commissioner (Appeals). 5. I find that on principle, the CENVAT credit of the service tax paid on outdoor catering service (canteen service) to the employees is eligible to CENVAT credit in view of the aforesaid decision of Hon ble Gujarat High Court in Ferromatik Milacron India Ltd s case(supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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