2016 (5) TMI 661

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....h Nath, AC (AR) For the Respondent : Shri D.H. Nadkarni, Advocate ORDER PER: RAJU M/s Apar Industries Ltd. utilized services of CHA and Outdoor Catering Services. The credit of the Service Tax paid on Outdoor Catering Services was denied to the appellant by both the original adjudicating authority as well as first appellate authority. The credit of CHA services was denied by the origin....

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.... by the employees. It was observed that no evidence to show that the cost of the said services was borne by M/s Apar Industries Ltd. 3. Learned Counsel for M/s Apar Industries Ltd. argued that when the place of removal for the purpose of export is a Port of Export in terms of Circular No. 999/6/2015-CX dated 28.2.2015 and therefore, credit of CHA services needs to be allowed. He also relied on ....

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....eyond the place of removal. 5. I have gone through the rival submissions. I find that the Circular No. 999/6/2015-CX dated 28.2.2015 in para 6 clarified as under: - "6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the resp....

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....above paras of CAS-4 clearly shows that cost of subsidised food is included in the cost of production. We further note that in case of a factory having more than 250 workers under Section 46 of the Factories Act, 1948, it is mandatory on the part of the factories to provide a canteen facility within the factory premises and failure to comply with the provisions of Section 46 attracts prosecution a....