2015 (1) TMI 948

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....lant. Shri Y. Hariprasad, Advocate, for the Respondent. JUDGMENT The appeal was admitted to consider the following substantial questions of law, which was framed on 7-1-2013 : 1.      Whether the Tribunal is right in holding that a manufacturer of an industrial product cannot avail Cenvat credit in respect of cost incurred towards catering services provided by ....

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....cause of a statutory obligation imposed on him under Section 46 of the Factories Act, it becomes a condition of service as far as the employees are concerned.. He has paid the Service Tax on outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product. It may be a welfare measure but certainly it is not a ch....

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...., which has a direct nexus with the production of the goods and therefore, all input tax which results in the production of the goods is to be given set off by way of Cenvat credit. Therefore, the finding recorded by the Tribunal cannot be sustained. In fact, this question was gone into by the Principal Bench of CESTAT-II, New Delhi and at Paragraph No. 6, it has been held as under : "As far as....