2020 (10) TMI 281

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....Choudhary, DC (AR) for the Respondent ORDER The appellant is engaged in the manufacture of automobile parts falling under chapters 73 and 84 of the Central Excise Tariff Act, 1985. Pursuant to an audit conducted by the Department, Show Cause Notice dated 22.09.2015 was issued to the Appellant alleging wrongful availment of Cenvat Credit on outdoor catering service for the period from Februar....

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....cted vide Order-in-Appeal dated 18.09.2018. Hence, the present appeal before this Tribunal. 3. Heard the learned Authorized Representative for the Revenue and perused the appeal records. 4. On behalf of the Appellant, it is submitted that the service was being availed by the Appellant-company as part of ensuring optimum working conditions for its employees. It is the Revenue's contention ....

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....t has a direct impact on the manufacturing process and the cost of the final product manufactured by the Appellant. In the event, the Appellant does not avail the said service, the employees in the Appellant-company would be compelled to step out of the factory premises for refreshments, which would lead to loss of manhours for the Appellant-company. This may prima facie seem menial, however, when....