2017 (1) TMI 152

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....R The present appeal has been filed by the Revenue against the impugned order passed by the Commissioner (A) vide his order dated 29.4.2013 vide which he has allowed the appeal of the assessee. 2.  Briefly the facts of the case are that the respondent is manufacturer of petroleum products falling under Chapter Heading 27, 28, 29 of Central Excise Tariff Act, 1985. On verification of records....

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....ppeal on the ground that providing the canteen facility to employees is a statutory obligation imposed under Section 46 of the Factories Act, 1948 and it has become a condition of service as far as employees are concerned. Further, the learned Commissioner (A) relying upon the decision of the Hon'ble High Court of Karnataka in the case of Stanzen Toyotetsu India (P) Ltd. vs. CCE, Bangalore: 2011 (....

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....s. a. CCE, Chennai-III vs. Visteon Powertrain Control Systems (P) Ltd.: 2016 (41) S.T.R. 168 (Mad.) b. CCE, Mumbai-I vs. Reliance Capital Asset Management Ltd.: 2016 (41) S.T.R. 508 (Tri.-Mumbai) c. CCE, Bangalore vs. Ace Designers Ltd.: 2012 (26) S.T.R. 193 (Kar.) d. CCE, Bangalore-II vs. Tata Steel Ltd.: 2015 (39) S.T.R. 402 (Kar.) e. Resil Chemicals Pvt. Ltd. vs. CCE, Bangalore-I: 2014 (36....