2013 (8) TMI 304

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.... Respondent unit having more than 250 workers in their factory, are eligible for Cenvat Credit of service tax paid on 'Outdoor catering Service' availed by them for providing canteen facility to the workers and staff of the factory. Jurisdictional Assistant Commissioner vide his order dtd. 27.09.2010 held that the Respondents are not eligible for Cenvat Credit and accordingly confirmed the Cenvat ....

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....he Department not only by Judgment of Hon'ble Bombay High Court in the case of Ultratech Cement Limited (Supra) but also by Hon'ble Gujrat High Court in the case of Commissioner of Central Excise, Ahmedabad-I Vs. Ferromatik Milacron India Ltd. reported in 2011(21) STR -8 (Guj.). Moreover I also find that the number of workers in the respondent's factory is more than 250 and, therefore, in term of ....