2016 (11) TMI 864

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....(Judicial) For Appellants: Shri H. Ganguly, Advocate For Respondent: Shri Alok Srivastava, A.R. ORDER Heard both sides. 2.  These six appeals are filed against respective OIAs passed by the Commissioner (Appeals),  C.Ex. & S.Tax, Vadodara.  Since the issue involved in these appeals is common, these are taken up together for disposal. 3.  The brief facts of the....

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....ory requirement under labour laws and they have not recovered the entire amount from the employees for providing such services.  He submits that eligibility of CENVAT Credit on outdoor catering services (canteen services) is no more res integra and covered by the judgments of Hon'ble Bombay High Courtin the case of CCE, Nagpur Vs. Ultratech  Cements Ltd.  2010 (260) ELT 369(Bom.....

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....) Ltd (supra) has settled the principles on eligibility of CENVAT Credit relating to outdoor catering service.  However, it is also necessary to keep in mind that their Lordships, while allowing CENVAT Credit observed that the amounts spent towards outdoor catering services in providing such services to the employees, it  should not have recovered from the employees.  From the recor....