Tribunal orders verification of invoices for Cenvat credit, allows credit for free employee meals.

The Tribunal directed the adjudicating authority to verify all invoices submitted by the appellant and pass an order accordingly regarding the disallowance of Cenvat credit based on ineligible documents and services. Additionally, the Tribunal held that the appellant is entitled to Cenvat credit on outdoor catering services provided the service was free for employees, as mandated by the Factories Act, 1948.

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Issues:
1. Disallowance of Cenvat credit on the basis of ineligible documents and services.
2. Eligibility of Cenvat credit on outdoor catering services.

Analysis:

*Issue 1: Disallowance of Cenvat credit on the basis of ineligible documents and services*

The appellant, a manufacturer of aerated water and beverages, availed Cenvat credit against invoices issued by service providers. The Revenue issued six show cause notices objecting to the Cenvat credit availed. The adjudicating authority disallowed a portion of the credit and imposed a penalty. The Commissioner (Appeals) upheld this decision. The appellant contended that the denial was due to missing service tax registration numbers on some invoices. The appellant argued that the Revenue did not dispute the availment of Cenvat credit on merits and some invoices did contain the registration number. The Tribunal directed the adjudicating authority to verify all invoices submitted by the appellant and pass an order accordingly.

*Issue 2: Eligibility of Cenvat credit on outdoor catering services*

The appellant claimed Cenvat credit for outdoor catering services provided to its workers as mandated by the Factories Act, 1948. The appellant cited a favorable decision by the Hyderabad Bench of the Tribunal in a similar case. The Revenue argued that input credit need not be given if the employer does not charge its employees for such services. The Tribunal noted that input credit on outdoor catering services is permissible if the employer provides the service free of charge to its employees. The Tribunal held that the appellant is entitled to the Cenvat credit but must demonstrate that the service was provided without any charge to its employees.

In conclusion, the Tribunal allowed the appeals for further verification of invoices and upheld the eligibility of Cenvat credit on outdoor catering services provided the service was free for employees.

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