2019 (6) TMI 185

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..... ted purpose of verification of the fact whether the appellant had collected any charges from their employees in providing Canteen Service, the matter is remanded to the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand. - Appeal No. E/11529-11540/2018-SM - A/10498-10509/2019 - Dated:- 13-3-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) .....

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..... by both the sides and perused the records. I find that the issue lies a narrow compass that whether the appellant are eligible for Cenvat Credit on the services namely, Air Travel Agent Service, Courier Service and Outdoor Caterer s Service . I find that in the appellant s own case vide order No. A/11555-11557/2016 dated 21.11.2016 this Tribunal has allowed the Cenvat Credit. The said order is r .....

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..... tion of the fact whether the appellant had collected any charges from their employees in providing Canteen Service, the matter is remanded to the adjudicating authority. 5. Following the above decision of this Tribunal, I allow the Cenvat Credit in respect of Travel Service and Courier Service. However, as regard the Cenvat Credit on Outdoor Caterer s Service, the matter was rema .....

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