2020 (4) TMI 444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant: Mr. Puneet Bansal, Advocate Present for the Respondent: Mr. Vijay Gupta, Authorised Representative PER ASHOK JINDAL: This is second round of litigation. 2. The facts of the case are that the Cenvat credit on Outdoor Catering Service has been denied to the appellant for the period 2008-09 to 2010-11 on the ground that Outdoor Catering Service does not qualify as 'input service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....versed by the appellant and balance amount has been confirmed and penalty to the tune of Rs. 35,06,550/- has been confirmed against the appellant. Against the said order, the appellant is before me. 3. The learned Counsel for the appellant submits that it is true that there was an agreement between the union and the appellant that food will be provided at the subsidized rate i.e. 25% of the tot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and of the Cenvat credit from the appellant and the same has been given by the learned Commissioner in the impugned order; therefore, the impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. The whole issue revolves around the interpretation of the remand order of this Tribunal. For better appreciation, the order remanding the matter is as under: "....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....quired to consider to allow Cenvat credit for inputs/input services used to provide tea and snacks. For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order. Further, I have verified the said figures and a chart of the same is as under: Financial Year Recovery from employees* Applicable ....