2016 (4) TMI 886

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.... M/s. Fiem Industries Ltd., Unit-III, Hosur, the appellant herein are the manufacturers of automobile components under Chapter 87 of the first schedule to CETA, 1985. The appellant Company has 3 units at Hosur and other units at Mysore, Delhi, Rajasthan and Himachal Pradesh. All the units at Hosur employ more than 250 persons and have a separate factory canteen. For this, they have availed the ....

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....ing aggrieved by the Order of the Commissioner (Appeals), the present appeal has been filed before this Tribunal. 3. The appellant Company is represented by Shri Saiprashanth, Advocate, and he submitted that since all the employees are engaged in the activities relating to manufacture and clearance of excisable goods from the factory, the services of outdoor catering for providing food to their....

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....ible in view of the decision of the Apex Court in the case of Maruti Suzuki Ltd. Vs. CCE, Delhi-III - 2009 (240) ELT 641 (SC) and the LB decision in the case of Vandana Global Ltd. Vs. CCE, Raipur - 2010 (253) ELT 440 (Tri.-LB). 5. Heard both sides and on perusal of records, I find that the issue in this appeal lies on a narrow compass of liability of outdoor catering service as input service c....