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TMI Blog2018 (8) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT Credit - Outdoor catering services - Held that:- The availment of input credit on the outdoor catering services is being extended with the support of interpretations drawn by various Courts with a rider that the employer has to satisfy the test that it has not collected anything in return, from its employees while providing the said service - the appellant is entitled for availment of Cenvat credit but however, it has only to establish that it has provided the impugned service free of cost without charging its employees. Appeal allowed by way of remand. - E/41120 – 41124, 41126/2017 - FINAL ORDER No. 41652-41657/2018 - Dated:- 22-5-2018 - P. DINESHA, Member (Judicial) Shri R. Raghavan, Advocate, for the appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of ₹ 1,66,092/- the appellant is not contesting the demand to an extent of ₹ 19,728/-. It is the case of the ld. Counsel that neither SCN nor the OIO did the respondent dispute of availment of any Cenvat credit on merits and it is his case that some of the invoices were produced which did contain the registration number of the service provider. This aspect according to him was not properly adjudicated or appreciated by both the authorities. 2. Per contra, the Ld. AR, Shri R. Subramaniyam, AC, supported the findings of the lower authorities but however, he was fair enough to accept the fact that the appellant did furnish some of the invoices before the adjudicating authority. 3. I have considered the arguments of bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ival contentions. The availment of input credit on the outdoor catering services is being extended with the support of interpretations drawn by various Courts with a rider that the employer has to satisfy the test that it has not collected anything in return, from its employees while providing the said service. 6. In the fitness of things therefore, I am of the view that the appellant is entitled for availment of Cenvat credit but however, it has only to establish that it has provided the impugned service free of cost without charging its employees, as held by the decisions. 7. The appeals are therefore allowed by way of remand for the limited purpose of verification as indicated above. (Operative part of the Order pronounced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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