TaxTMI 
TaxTMI 
2017 (9) TMI 919
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....mpugned 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 period of dispute is before 01.04.2011 and is g....
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.... 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 that the issue No. 1 is covered by the judgment....
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....he 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) have not been contested by the Revenue. In this backgr....