https://www.taxtmi.com/caselaws?id=353031 The appeal was filed against the denial of CENVAT credit on 'outdoor catering service' by M/s John Deere India Pvt Ltd. The first appellate authority held that operating a canteen, with or without an outdoor catering service provider, is a mandatory requirement under the Factories Act, making it an admissible input service for manufacturing final products. The recovery of costs from employees did not amount to procurement of service by the appellant, rendering them ineligible for CENVAT credit. The judgment concluded that the imposition of penalties was unwarranted, setting aside the penalty and disposing of the appeal accordingly. en-us Fri, 10 Nov 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353031 The appeal was filed against the denial of CENVAT credit on 'outdoor catering service' by M/s John Deere India Pvt Ltd. The first appellate authority held that operating a canteen, with or without an outdoor catering service provider, is a mandatory requirement under the Factories Act, making it an admissible input service for manufacturing final products. The recovery of costs from employees did not amount to procurement of service by the appellant, rendering them ineligible for CENVAT credit. The judgment concluded that the imposition of penalties was unwarranted, setting aside the penalty and disposing of the appeal accordingly. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353031