2016 (6) TMI 665

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....er D N Panda Although there was a pleading by the appellant in the reply to the show-cause notice as is apparent from para 4.5 of the Adjudication order, both the authorities below did not consider essentiality of the catering service provided to factory workers under the Factories Act. Therefore, prayer is that the Cenvat credit of the service tax paid to avail such service should not be denie....