2018 (7) TMI 600

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....m, AC (AR) for the Respondent. Per Bench Brief facts are that the appellants are manufacturers of parts and accessories of two wheeler motor vehicles and are availing facility of Cenvat credit on inputs, input services. The department was of the view that the appellant are not eligible to avail credit on Outdoor Catering service and SCNs were issued proposing to disallow the credit and to recov....

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....pplied to them in the canteen. The employee's contribution to the subsidized food provided in the factory would be to the tune of Rs. 5,95,428/-. The appellant has already paid an amount of Rs. 6,11,608/- towards this liability and the same has been intimated the department. Thus the present dispute is only regarding the eligibility to the credit on Outdoor Catering Services being the credit avail....

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....d is prior to 01.04.2011 and the issue has been settled by the decisions relied by the Ld. Counsel of the appellant. However, the appellant is not eligible to avail credit on the contribution collected from the employees. It is brought from the facts as well as from the records that the appellant has reversed an amount (credit to the tune of Rs. 6,11,608/-) being the credit applicable to the emplo....