2014 (4) TMI 834

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....a perusal of the records and hearing both sides, we find that the adjudicating authority has denied CENVAT credit to the extent of Rs.21,65,184/- to the appellant for the period from September 2007 to September 2010 in respect of 'outdoor catering service' which was used by them for supply of food in their factory canteen to the workers. 2. Learned counsel for the appellant has claimed prima fa....

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....rvice which was recovered from the employees. The learned Additional Commissioner (AR) submits that these aspects mentioned by the learned counsel are not forthcoming in the memo of appeal or the stay application. 3. On a perusal of the impugned order, we find that the adjudicating authority, in his own way, distinguished the case of Ultratech Cement Ltd. from the case on hand and, accordingly,....