CCE, BHOPAL Vs. M/S. MAIHAR CEMENT

JUDGEMENT

(1.) REVENUE has come in appeal against first appellate order holding that the Appellant is entitled to CENVAT credit on catering service received. Shri Grover, learned Counsel for the Respondent submits that perusal of Bill No. 816 dated 10.7.2007, 818 dated 10.7.07, & 821 dated 10.7.2007 shows that beneficiary of catering service was coal mill, Kiln and mechanical department workers. It is obligation of every factory to provide canteen service facility to its workers under Section 46 of the Factories Act. Such service is called input service, whether provided by the canteen directly or indirectly provided by a caterer. That does not make any difference to law. He has relied on judgement of Hon'ble High Court of Gujarat in the case of CCE, Ahmedabad -I vs. Ferromatik Milacron India Ltd. - : 2011 (21) STR 8 (Guj.). Revenue contradicts the averment of the Respondent.

(2.) HEARD both sides and perused the record.