TaxTMI 
TaxTMI 
2018 (5) TMI 212
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....(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal to challenge the judgment of CESTAT dated 30.12.2016. Following question has been presented for our consideration: "Whether the learned Tribunal, Ahmedabad was right in holding that the respondent is entitled to avail Cenvet credit on "outdoor catering services" providing facility of catering to its employees as "in....
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....a Ltd. reported in 2011 (21) S.T.R. 8 (Guj), held in favour of the respondent. Hence, this appeal by the department. 3. We notice that identical issue was decided by this Court in case of Ferromatik Milacron India Ltd. (supra) in which, it was observed as under: "6. As noted hereinabove, under the provisions of section 46 of the Factories Act, it is mandatory for the employer to provide canteen....
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.... 7. Moreover, rule 3 of the Rules insofar as the same is relevant for the present purpose provides that the manufacturer shall be allowed to take credit of the service tax leviable under section 66 of the Finance Act; paid on any input service received by the manufacturer of final product on or after the 10th day of September, 2004. A plain reading of the said rule makes it clear that the said p....