2017 (4) TMI 24

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Nagori, A.R. for the Respondent-Revenue Per Dr. D.M. Misra: Heard both sides. These appeals are filed against the Order-in-Appeal No. DMN-EXCUS-000-APP - 293-13-14 dated 8.1.2014 passed by the Commissioner(Appeals), Central Excise, Customs and Service Tax, Daman. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit of Rs. 2,89,912/- and Rs. 4,92,483/- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LT 369 (Bom.) and of Hon'ble Gujarat High Court in the case of C.C.E., Ahmedabad -I vs. Ferromatik Milacron India Ltd. - 2011 (21) STR 8 (Guj.). Further, he submits that the appellant had not recovered any amount in providing canteen services to their employees and food coupons were given to their employees free of cost. It is his contention that the CENVAT credit is accordingly admissible even on....