https://www.taxtmi.com/caselaws?id=246865 The Appellate Tribunal CESTAT CHENNAI upheld the denial of CENVAT credit amounting to Rs.21,65,184/- to the appellant for the period from September 2007 to September 2010 due to the lack of establishing crucial factual aspects regarding the use of 'outdoor catering service' in their factory canteen. Despite finding the adjudicating authority's distinction of the case law unconvincing, the Tribunal directed the appellant to predeposit Rs.5,00,000/- within six weeks and report compliance, with a waiver and stay on the remaining dues subject to due compliance. The judgment underscored the importance of a clear factual foundation to support claims based on legal precedents for entitlement to CENVAT credit. en-us Thu, 03 Jan 2013 00:00:00 +0530 Sat, 24 Aug 2013 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246865 The Appellate Tribunal CESTAT CHENNAI upheld the denial of CENVAT credit amounting to Rs.21,65,184/- to the appellant for the period from September 2007 to September 2010 due to the lack of establishing crucial factual aspects regarding the use of 'outdoor catering service' in their factory canteen. Despite finding the adjudicating authority's distinction of the case law unconvincing, the Tribunal directed the appellant to predeposit Rs.5,00,000/- within six weeks and report compliance, with a waiver and stay on the remaining dues subject to due compliance. The judgment underscored the importance of a clear factual foundation to support claims based on legal precedents for entitlement to CENVAT credit. Case-Laws Central Excise Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246865