2022 (1) TMI 505

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.... for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant for their employee either provided accommodation in their residential colony and in some cases where the employees are residing outside the factory, house rent allowance given. The case of the department is that since the appellant have provided residential quarters free of rent to their employee, the....

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....cals Industries Ltd Vs CCE A/12456/2021 Date 25.10.2021 Passed by the Hon'ble CESTAT, Ahmedabad • CCE Vs Himmat Glazed Tiles-2018 (15) GSTL 486 (Guj.) • CCE Vs Ashima Dyecot Ltd-2008 (232) ELT 580 (Guj.) Affirmed by the Hon'ble Supreme Court of India-2009 (240) ELT A-41(S.C) • Tiara Advertising Vs UOI 2019 (10) TMI 27- Telangana & A.P. High C....

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....yee who are staying outside the company's residential quarters, therefore the same rent should be considered as the gross value of the renting service in respect of the residential quarters provided by the appellant to their employee within the factory premises. Therefore the demand was correctly raised. 4. I have carefully considered the submissions made by both the sides and perused the recor....

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....he demand under Rule 6 is not only on the renting of the houses but also on the removable of waste and scrap. In this regard, I find that as of now it is a settled law that in respect of removable of waste and scrap, refuse or by-product Rule 6 is not applicable as held by the Hon'ble Bombay High Court in the case of Hindalco Industries Limited and the said judgment has been upheld by the Hon'ble ....