2022 (6) TMI 1442

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndan, Superintendent (AR), for the Respondent. ORDER The issue involved in the present case is whether the appellant is entitled for Cenvat credit in respect of Outdoor catering services when the expenses of the same is collected by the appellant from the employees. 2. Shri Nirmalya Shukla, learned Counsel appearing on behalf of the appellant fairly concedes that they are not contesting the dem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; E/70930/2018-SM vide order No. 70553/2019 dated 14-3-2019 3. Shri G. Kirupanandan, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He also relied upon the following judgments:- (a)  Empire Industries Ltd. v. Commissioner 2018 (15) G.S.T.L. 274 (Tri. - Mum.) (b)  Toyota Kirloskar Motors (P.) Ltd. v. Commissioner of CT 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X