2017 (5) TMI 273

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..... facts of the case are that the appellants were issued show cause notice for demand of Rs. 5,21,838/- alongwith interest and imposition of equivalent penalty on the ground that they have taken inadmissible credit in respect of the service tax paid on canteen service for the period April, 2004 to April, 2009. The show cause notice dated 22.03.2010 was adjudicated, the demand was confirmed along with .....

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..... mbai vs.GTC Industries Limited-2008 (12) STR 468 (Tri.-LB) (iii) CCE, Pune vs.Motherson Sumi Systems Limited-2014 (34) STR 70 (Tri-Mumbai) 3. Learned AR invited the attention to the paragraph 15 of the Order-in-Original which reads as follows: "15. The assessee has also contended that as per CAS-4 they are required to include the expenses incurred towards Canteen/Catering Service in the cost .....

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..... ne hand they claim the benefit of these expenses by claiming the same under Cenvat Credit and on the other hand in Income Tax benefit by showing the same in their expenditure, whereas actually the expenses are not borne by them bu the buyers i.e. Workers/staff. Thus I do not find any creditability in their contention that employment of outdoor caterer for providing catering services has to be cons .....

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..... ries Act, 1946. The adjudicating authority has given the finding that they had engaged caterer from outside who supplied the food items from outside, the cost of which was ultimately borne by the workers as is evident from the salary slips of the workers in which the deduction made towards canteen charges was reflected. That point has not been disputed by the appellants during their argument. Howe .....

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..... s on their part will provide necessary documents pertaining to such recovery from employees and the adjudicating authority shall pass a well reasoned speaking order giving findings on the submissions made by the appellants. The appellants plea on non applicability of extended period would also be examined in the light of the facts of the case and the laws mentioned above. 7. In view of above, the .....

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