2016 (12) TMI 1227

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....hri S.V. Nair, Assistant Commissioner (AR) for Respondent ORDER The appellant, M/s Larsen & Toubro Ltd. are in appeal against denial of CENVAT Credit availed on Garden Maintenance Service, Car Rental Service and Canteen Service. Earlier in the appellant's own case vide Tribunal's Order No. A/4/15/SMB dated 19.12.2014, the credit of these very services has been allowed. 2.  Shri Deepa....

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....of finished goods. 3.  Learned AR relied on the impugned order. He pointed out that while it is a fact that under the Factories Act, provisions of canteen for the employees is a mandatory requirement, however, nowhere in the averments placed before the Tribunal, the appellant have stated that they are covered by the said provisions of the Factories Act. He also asserted that the assertion ....

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....al product, the service would not qualify to be a input service under Rule 2(l) of the 2004 Rules." 4.  I have gone through the rival submissions. I find that although the earlier decision of the Tribunal cited by the appellant covered these services specifically but the issue regarding facts was not examined in those judgments. The learned AR has rightly pointed out that there are no spec....

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....l as the employees (for staying back at late hours) is borne by the company and accordingly pay to the contractor including Service Tax for which we are entitled for credit." I find that the above averment before the Commissioner (Appeals) is contrary to the averments made by them. If the appellants are covered by the mandatory provisions of Factories Act to provide canteen services to the empl....