2015 (8) TMI 1371

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....ER These appeals are directed against the impugned order dated 4/8/2010 passed by the Commissioner (Appeals) Jaipur, upholding denial of CENVAT Credit on the taxable services namely, catering service, tent service and design, supply, erection of rerouting. 2. Ms. Sukriti Das, Ld. Advocate appearing for the appellant submits that the factory of the assessee is located at Chanderia which is qu....

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....ecting and safe storage of their raw material such as Calcine/Pb-Ag Cakes/HDPE dust etc. during the monsoon season. She further submits that the design, supply, erection for re routing of Ghosunda pipe line at Zinc Colony have been used for the purpose of expansion project. According to the ld. Advocate, the said services will also be eligible for CENVAT Credit. To support her above stand, ld. Adv....

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....ng the course of audit had detected wrong availment of cenvat credit, issuance of SCN within one year from the date of such knowledge is not barred by limitation to time. 4. I have heard both sides and perused the records. 5. Catering facility provided by the employer to its employees is a statutory requirement under the Factories Act, 1948. In order to accomplish the purpose of said statue,....