9911796707
TMI Blog2008 (7) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... nue to reargue the matter or call upon the Tribunal to review the basis of the decision - No merit in the ROM applications filed by the Revenue, hence dismissed - E/1240,1235 and 1267/2007-Mum - M/147-l49/2008-WZB/C-I/(SMB), - Dated:- 4-7-2008 - Shri A.K. Srivastava, Member (T) Shri U.H. Jadhav, JDR, for the Appellant. Ms. Padmavati Patil, Advocate, for the Respondent. [Order] - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n informed as under:- (a) As a part of welfare measure their Company is required to provide canteen facility to their offices/staff. (b) Their Company is only a mediator in between the Company employees and the outdoor caterer for fixing the rates of items served in the canteen. (c) As far as ordinary workers are concerned printed coupons are provided to them for availing canteen facilities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity relating to business of the appellants and therefore these appellants are not entitled to Input Service Credit of the Service tax paid on "outdoor catering services" as per Rule 2(1) of the Cenvat Credit Rules, 2004. (ii) Without prejudice to above it may be brought on record that the Hon'ble Tribunal Mumbai in its Order No. A/108 to 113/08/WZB/SMB)/C-III dated, 18-1-2008 [2008 (10) S.T.R. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the Revenue to make enquiries is not an error apparent on record and needs no rectification. It cannot be said that the Tribunal has not considered the material evidence on record available before it. In this connection, I rely on the decision of the Madras High Court in the case of Tamil Nadu Tobacco Co. Ltd. v. CEGAT South Zonal Bench, Madras reported in 1998 (100) E.L.T. 34 (Mad.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase laws in support of the above view points: (a) 2002 (142) E.L.T. 675 (T) - Niranjan Mills (b) 2007 (220) E.L.T. 812 (T) - S.D. Enterprises (c) 1995 (78) E.L.T. 116 (T) - Densons Pultrotecknik (d) 2003 (153) E.L.T. 686 (T-LB.) - Mira Silk Mills (e) 1997 (4) SCC - 478 - Dokka Samuel (f) 1989 (41) E.L.T. 308 (T) - Shri Ram Bansal (g) 2003 (151) E.L.T. 481 (S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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