2022 (1) TMI 505

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....IR 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, therefore, the renting of residential quarter ....

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....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 Court * Shree Rama MultiTech Ltd Vs UOI -2011 (267) ELT 153 (Guj.) * Welspun Corp Ltd Vs CCE ....

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....ers 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 records. As per Rule 6 for demanding 6%/7% it can be charged only on the value of exempted services. In the present case the appellant are not receiving any value by providing the rental house ....