2015 (10) TMI 117

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....pondent : Shri S.K. Pahwa, Advocate ORDER Per: Sulekha Beevi C.S. The Revenue is in appeal aggrieved by the allowance of Cenvat Credit on Catering Services.  1. The respondents are engaged in the manufacture of Two Wheeler Parts and they are also availing Cenvat credit facility under the Cenvat Credit Rules, 2004. A Show cause notice dated 7.4.2011 was issued to them alleging that....

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.... 2. The learned DR assailed the impugned order and contended that the credit on this service cannot be allowed.  He also relied upon the decision of Ultratech Cement Ltd. Vs. CCE, Nagpur 2010 (260) E.L.T. 368 (Bom.). Against this Ld. Counsel for the respondents submitted that the issue that the respondents collected expenses from the employees was not raised in the Show Cause Notice. That the....