2022 (6) TMI 1442

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....r the Appellant. Shri G. Kirupanandan, Superintendent (AR), for the Respondent. ORDER The issue involved in the present case is whether the appellant is entitled for Cenvat credit in respect of Outdoor catering services when the expenses of the same is collected by the appellant from the employees. 2. Shri Nirmalya Shukla, learned Counsel appearing on behalf of the appellant fairly con....

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....E/70813/2018-DB vide order No. 71062/2019 dated 15-5-2019 (iii)  E/70930/2018-SM vide order No. 70553/2019 dated 14-3-2019 3. Shri G. Kirupanandan, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He also relied upon the following judgments:- (a)  Empire Industries Ltd. v. Commissioner 2018 (15) G.S.T.L. 27....