2013 (2) TMI 272

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....na Cano, Superintendent (AR) Respondent Rep by: Mr. Sachin, CA Per: M. Veeraiyan: This is an appeal by the department against the order of the Commissioner (Appeals) No. 97/2010 dated 01.03.2010. 2. Heard both sides. 3. The appellant is a 100% EOU registered with STPI. They claimed a refund of un utilized CENVAT credit of Rs.4,26,698/- for the month of June 2008 in terms of Notifica....

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....als). In this regard, he relies on the decision of the Tribunal in the case of Commissioner of Central Excise, Bangalore Vs. M/s. RSA Security India Pvt. Ltd. reported as. 6.1. I have carefully considered the submissions from both sides and perused the records. The original authority denied refund of credit of service tax attributable to rent paid on car park, cafeteria and terrace of the build....

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....ned CA clarified that the service tax involved relates to 'Outdoor Catering Services' and that during the relevant time they had around 400 employees working in the project. 6.4. The credit also stands denied in respect of in-house training given to the professionals employed in their company. 6.5. It is not conceivable that a company which has employed more than 400 workers has taken the pr....