2017 (9) TMI 919

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.... The Revenue is in appeal against the impugned order dt. 28.02.2017 of the Ld. Commissioner (Appeals-II), Delhi, Gurgaon. 2.  The brief facts of the case are that the respondents, who are manufacturer of shock absorbers and other auto parts, have availed Cenvat Credit on Catering Service and Office/Garden maintenance services during the period from 2005-2006 to 2010-2011. The entire peri....

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.... the manufacturing activity of the respondent and the Catering Services in their factory. On the second issue, the Ld. AR submits that the services are neither used in or in relation to manufacture and clearance of the final product manufactured by the respondents nor can it be said to be activity relating to the business. 4.  On the other hand the Ld. Advocate for the respondents submits ....

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....had held that Service Tax paid by the employer on the Outdoor Catering Services is eligible for Cenvat Credit. The issue is also covered by this Tribunal's Final Order No. A/53120/2015-SM[BR] dt. 06.10.2015 in respondent's own case. I also find that there is no dispute that the respondent had not charged any sum from the employees. In this regard, the findings of the Ld. Commissioner (Appeals) hav....