Denial of CENVAT credit for catering services at factory canteen under Factories Act The Appellate Tribunal CESTAT CHENNAI held that CENVAT credit cannot be denied for catering services for maintaining a factory canteen due to obligations ...
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Denial of CENVAT credit for catering services at factory canteen under Factories Act
The Appellate Tribunal CESTAT CHENNAI held that CENVAT credit cannot be denied for catering services for maintaining a factory canteen due to obligations under the Factories Act. The appellant was granted credit for services before 31.3.2011 but not for services after 1.4.2011. The appellant agreed to reverse post-2011 service credits to avoid penalties. Both appeals were partially allowed.
The Appellate Tribunal CESTAT CHENNAI ruled that CENVAT credit cannot be denied for catering services availed to maintain a factory canteen as it is an obligation under the Factories Act. The appellant is entitled to the credit for services availed before 31.3.2011, but not for services availed after 1.4.2011. The appellant agreed to reverse the credit for post-2011 services to avoid interest and penalty. Both appeals were partly allowed.
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