https://www.taxtmi.com/caselaws?id=246868 CENVAT credit on outdoor catering service used for a factory canteen was challenged on the ground of denial of credit, but the appellant argued that the canteen was mandatory under Section 46 of the Factories Act and that the service was used to supply food to workers during the relevant period. The material facts had already been placed before the adjudicating authority and were reflected in the impugned order. On the prima facie view that the statutory canteen requirement and cited case law supported the claim, interim protection was considered justified, and waiver of pre-deposit with stay of recovery was granted. en-us Thu, 03 Jan 2013 00:00:00 +0530 Thu, 24 Apr 2014 10:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246868 CENVAT credit on outdoor catering service used for a factory canteen was challenged on the ground of denial of credit, but the appellant argued that the canteen was mandatory under Section 46 of the Factories Act and that the service was used to supply food to workers during the relevant period. The material facts had already been placed before the adjudicating authority and were reflected in the impugned order. On the prima facie view that the statutory canteen requirement and cited case law supported the claim, interim protection was considered justified, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246868