https://www.taxtmi.com/caselaws?id=199022 The appeal was dismissed by the High Court, upholding the order remanding the matter for fresh adjudication on availing CENVAT credit for canteen services under 'Outdoor Catering Services.' The court emphasized the need for the appellant to prove entitlement to the credit, particularly highlighting the requirement of payment for the service to claim the credit. Legal precedents, including the decision in Ultratech Cement Ltd., were referenced to support the court's decision. The onus of establishing eligibility for CENVAT credit was placed on the appellant, leading to the dismissal of the appeal. en-us Tue, 08 Aug 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199022 The appeal was dismissed by the High Court, upholding the order remanding the matter for fresh adjudication on availing CENVAT credit for canteen services under 'Outdoor Catering Services.' The court emphasized the need for the appellant to prove entitlement to the credit, particularly highlighting the requirement of payment for the service to claim the credit. Legal precedents, including the decision in Ultratech Cement Ltd., were referenced to support the court's decision. The onus of establishing eligibility for CENVAT credit was placed on the appellant, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199022