2018 (5) TMI 100

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..... r D.M. Misra, Heard both sides. 2. This appeal is filed against OIA-AHM-EXCUS-002-APP-61-17-18 dt 28/08/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-ii. 3. The short issue involved in the present appeal is whether the appellant are entitled to cenvat Credit of Service Tax paid on 'Outdoor Catering Service' (Canteen Service) provid .....

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..... be remanded to the adjudicating Authority. 5. I find that the issue is covered by the Division Bench judgment of this Tribunal in Reliance Industries Ltd (supra), hence in principle the appellants are eligible to avail credit of service tax paid on 'Canteen Service' provided to the employees in their factory. However, to ascertain whether any amount has been recovered from the employees, the matt .....

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