https://www.taxtmi.com/caselaws?id=342535 Cenvat credit on outdoor catering service depended on the actual incidence of canteen cost and the extent to which charges were recovered from employees through salary deductions. Because the factual record on employee recovery and its nexus with the credit availed was incomplete, the matter required fresh verification and a reasoned adjudication. The objection to invocation of the extended period also could not be finally decided without examining the same factual material and the appellant's submissions under the applicable law. The matter was therefore remitted for reconsideration after production of records and fresh findings on credit admissibility and limitation. en-us Wed, 01 Feb 2017 00:00:00 +0530 Wed, 10 May 2017 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342535 Cenvat credit on outdoor catering service depended on the actual incidence of canteen cost and the extent to which charges were recovered from employees through salary deductions. Because the factual record on employee recovery and its nexus with the credit availed was incomplete, the matter required fresh verification and a reasoned adjudication. The objection to invocation of the extended period also could not be finally decided without examining the same factual material and the appellant's submissions under the applicable law. The matter was therefore remitted for reconsideration after production of records and fresh findings on credit admissibility and limitation. Case-Laws Central Excise Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342535