2013 (7) TMI 629

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.... is filed by M/s HCL Technologies Ltd. (hereinafter referred to as appellants) against Order-in-Appeal No. 235/APPL/Noida/12 dated 30.7.2012. 2. Appellants are engaged in export of services of Management Consultant, Advertising Agency, Architect Service, Manpower Recruitment Service, On-line information and Data, Commercial Coaching and Training, Test Inspection and Certification, Business Auxi....

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....the following grounds :- (1) The invoices at Sl. No. 109 and 110 pertain to lease rent and maintenance charges in respect of Cyber Towers, Hitech City. Since this address is not mentioned in ST-2 certificate the amount of Rs.94,969/was rejected. (2) In respect of Canteen Service, appellant failed to provide any evidence of non-recovery of the same from the employees (amount rejected is Rs.83....

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....n Canteen Services, I find that Bombay High Court in case of CCE Vs. Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.) has held that credit in respect of Canteen Service is not admissible if employees have been charged for canteen services. Commissioner (Appeals) has denied the credit on the ground that there is no proof that they have not charged the employees for Canteen Services and also credit is....