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TMI Blog2018 (2) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence that the canteen services have been used primarily for personal use of employees. Provision of canteen is a statutory requirement in large factory and thus it cannot be said that the canteen is provided primarily for personal use of employees. In these circumstances, cenvat credit on outdoor catering services availed for maintaining canteen cannot be disallowed except for the part where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on the amount recovered from the employees in this regard. Learned counsel relied on the decision of Hon'ble High Court of Bombay in the case of CCE Vs. Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom.) to assert that credit of canteen services which are mandatory in nature cannot be denied. Learned counsel further argued that in these circumstances no penalty should have been imposed and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed except for the part where the amount is recovered from the employees. M/s. Hyva (India) Pvt. Ltd. has already reversed the credit insofar as it pertains to the amount recovered from the employees. In these circumstances, the demand of recovery of cenvat credit on canteen services is set aside and consequently penalty imposed in this regard is also set aside. 5. The impugned order allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the definition of input service shows that it consists of an inclusive definition which is qualified by exclusions. The exclusions include the life insurance and health insurance services which are used primarily for personal use or consumption by any employee. In this case the lower authorities have not examined the exact nature and the insurance cover in respect of which credit has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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