2018 (8) TMI 1567

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....) for the Respondent. ORDER The appeals relate to the period April 2014 to October 2014. The appellant is the manufacturer of "Aerated Water, Beverages and Fruit pulp or Fruit juice based drinks". It avails Cenvat credit of inputs, input services and capital goods against the invoices issued by the service providers and it is the case of the appellant that after availing Cenvat credit the or....

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....ared during the course of hearing and pointed out that the Cenvat credit denied by the Revenue for the sole reason that the service tax registration number of service providers was not found in some of the invoices covering Rs. 1,46,273/- and that out of the demand of Rs. 1,66,092/- the appellant is not contesting the demand to an extent of Rs. 19,728/-. It is the case of the ld. Counsel that neit....

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....ce providers for verification. The Ld. AR has no objection if the matter is sent back for verification, to the file of adjudicating authority. 4.1 Based on the submissions of both the parties, I am of the view that the matter is to be considered afresh by the adjudicating authority who shall pass an order after verifying the invoices issued by the service providers. The adjudicating authority i....

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....s not charging its employees then the input credit need not be given. 5. I have considered the rival contentions. The availment of input credit on the outdoor catering services is being extended with the support of interpretations drawn by various Courts with a rider that the employer has to satisfy the test that it has not collected anything in return, from its employees while providing the sa....