2014 (3) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(AR) ORDER   These applications filed by the appellant seek waiver and stay in respect of the adjudged dues which include the following amounts :- (a) CENVAT credit of Rs. 3,18,098/- denied for the period from March 2006 to January 2010. (b) CENVAT credit of Rs. 1,02,992/- denied for the period from August 2010 to April 2011. The above credits were denied on Outdoor Catering....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... them. In other words, CENVAT credit could not be claimed by the assessee to the extent the cost of food was collected from the workers/employees. Prima facie, this view taken by the department is squarely supported by Commissioner vs. Ultratech Cement Ltd. [2010 (260) E.L.T. 369 (Bom.)]. In these appeals, the assessee has claimed support from the Tribunals Larger Bench decision viz. Commissioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....This plea based on GTC Industries Ltd., etc. may hold good for the period up to October 2010 when the judgement in Ultratech Cement Ltd. was delivered. The appellant has also claimed that they were periodically filing ER-1 Returns and ST-3 Returns and that all the material facts were being disclosed therein. However, no copy of such Returns is available on record and, hence, I am not in a position....