2009 (4) TMI 349

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....n for the appellants despite notice, nor any request for adjournment. After examining the records, I find that the original authority disallowed CENVAT credit of Rs. 3,86,250 to the assessee and imposed on them equal amount of penalty. The appellate authority affirmed that decision on merits except that it reduced the quantum of penalty to Rs. 35,000. The above credit had been taken by the assesse....

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.... learned SDR submits that the service used in a factory canteen for supply of food to employees has no connection with the manufacture or clearance of the goods manufactured in that factory. In this connection, he has made an endeavour to show that the catering service so used would not come within the ambit of the definition of 'input services' given under rule 2(l). With reference to the Tribuna....