2014 (4) TMI 837

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....Per P.G. Chacko; On a perusal of the records, we find that the adjudicating authority has denied CENVAT credit of Rs.16,58,941/- to the appellant on ‘outdoor catering service’ which was used during the material period for providing food in the factory canteen to workers. The appellant pleaded before the learned Commissioner that they were providing canteen facility as it was mandatory under....

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.... the adjudicating authority and opposes the stay application. It is submitted that the appellant has not clearly pleaded necessary facts in the appeal or the stay application. 3. After giving careful consideration to the submissions, we are of the considered view that waiver and stay can be granted to the appellant in this case, inasmuch as all the significant facts were pleaded before the adju....