2018 (7) TMI 1202

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....entral Excise<br>Mr. Anil G. Shakkarwar, Member (Technical) Shri Hrishikesh, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated seven appeals are taken together for decision since these are arising out of common impugned Order-in-Appeal No. NOIDA-EXCUS-001-APP-1444 to 1450-17-18 dated 30/11/2017 passed b....

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....d by them i.e. Canteens in the factory. The facility of canteen was provided by the said appellants in their factory of the workers as required by provisions of Factory Act. It appeared to Revenue that Outdoor Catering Service is not an input service. Therefore, through various Show Cause Notices issued to the said appellants there were proposals to disallow Cenvat credit of Rs. 1,80,967/-, Rs. 1,....

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....that even if a factory has maintained a canteen, it cannot be said that it is an integral part of manufacture or production carried on by the assessee. The ld. Commissioner (Appeals) appreciated the contention of the Revenue and held that the appellants were not entitled to avail Cenvat Credit of Service Tax paid on Outdoor Catering Service received by the appellants. Aggrieved by the said order, ....

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.... case of Commissioner of Central Excise, Ahmedabad-I Versus Ferromatik Milacron India Ltd. reported at 2011 (21) S.T.R. 8 (Gujarat). He has submitted that the Hon'ble Gujarat High Court in the said case in Para 6 of their judgment have held that Canteen Services which are indispensable in relation to manufacture of the final products would certainly fall within the ambit of input service as define....