2016 (4) TMI 835

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....JJ. For the Appellant : Mr. T. Chandrasekaran JUDGMENT The Revenue has come up with the above appeal under Section 35G of the Central Excise Act, 1944 questioning the correctness of the order of the Customs, Excise and Service Tax Appellate Tribunal. 2. Heard Mr.T.Chandrasekaran, learned counsel for the appellant. 3. The first respondent herein is the manufacturer of industrial valv....

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....er Rule 14 of the CENVAT Credit Rules read with Section 11A. A penalty was also imposed. The respondent/assessee filed an appeal, which was allowed by the  Tribunal by an order dated 14.8.2015. As against the said order, the Revenue is on appeal. 6. The Revenue has raised the following substantial questions of law for consideration by this Court : "(i) Whether the Tribunal was correct i....

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..... Commissioner of Income Tax IV, Kolkatta [Appeal No.353 of 2004] [reported in 2001 ITR 477] that even if a factory has to maintain a canteen, it cannot be said that it is an integral part of manufacture or production carried on by the assessee? " 7. Before proceeding further, it should be pointed out that in a batch of appeals in CMA.Nos.2 of 2011 etc cases, a Bench of this Court held the issu....

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....at the outdoor catering services were rendered to persons engaged by the assessee in or in relation to their business activities. On the contrary, the Commissioner, in paragraph 13.2 of his Order in Original, recorded a finding that the services of outdoor catering involved mere subsidisation of food consumed in the canteen by the employees and therefore, it was in the nature of perquisites enjoye....