9911796707
TMI Blog2018 (8) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... (s) ORDER Per Shri P. K. Choudhary: This appeal has been filed by the Appellant against the impugned Order--in-Appeal No. 03-04/Kol-III/2017 dated 26.09.2017 passed by the Commissioner of CGST & CX (Appeal-I), Kolkata. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Safety Razor Blade classifiable under Chapter 82, Cold Rolled Stainless Strip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions, allowed the credit on the input services. 4. The Learned A.R. reiterates the findings of the Commissioner (Appeals). 5. Heard both sides and perused the appeal records. 6. We find that the denial of credit on Input Services namely Cooking and providing Food, Cleaning and washing for worker's Canteen and other services used to provide food in the Canteen. The appellant submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area outside factory premises is covered by the decisions of the Tribunal in the cases of Godrej & Boyce Manufacturing Company Limited Vs. CCE Chennai - 2017 (48) STR 88 (Tri-Chennai) and Indian Additive Vs. C.C.E Chennai - 2016 (STR) 611 (Tri-Chennai). 9. It is contended that the said input credit is a necessary activity for ensuring continuous production in the factory. However, the denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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