2016 (1) TMI 197

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....notice dated 09.4.2010 was issued proposing to deny CENVAT credit of service tax on input service erroneously taken Canteen/Food Coupon to the tune of Rs. 34,792/- along with interest and penalty for the period April 2005 to February 2010.  The adjudicating authority disallowed CENVAT credit of Rs. 34,792.00 along with interest and imposed penalty of equal amount.  By the impugned order, Commissioner (Appeals) upheld the Adjudication order. 2. Shri Amit Laddha, Advocate on behalf of the appellant submitted written submission and requested to decide the appeal on merits in their absence.  Learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). 3. After hearing t....

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....ng is eligible for CENVAT credit.  In the instant case, the Outdoor Caterers have not provided service to the employees of the appellant.  There is no material available on record that the Food Coupons issued by M/s. Accor Radhakrishna Corporate Services Limited are in the name of Appellant Company.  It appears that the employees had purchased food coupons from M/s. Accor Radhakrishna Corporate Services Limited.  It cannot be said that the said Company had provided service to the appellant Company.  So, I do not find any force in the submissions of the appellant on merits. 6. But, there is force in the submission of the learned Advocate that it is a clear case of interpretation of Cenvat Credit Rules and therefor....