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Judgment
N. Kumar, J.—This appeal is filed by the revenue challenging the order passed by the Tribunal, holding ''that the is entitled to (sic) of Convat Credit on the service tax paid in respect of canteen services and its correctness. Said finding by the Tribunal, which is challenged in this appeal.
In fact this Court in the case of Commissioner or Central Center Excise vs. M/s Stanzen Toyotetsu India (P) Ltd. in CEA 95/2009 and connected matters disposed of on 08.04.2011 dealing with the canteen services held as under :
It is in context that when the assesse provides outdoor canteen facilities because of a statutory obligation imposed on him u/s 46 of the Factories Act it becomes a condition of service as far as the employees are concerned He has paid the service tax on outdoor canteen services. The said expenses incurred by the assessee will also be taken into consideration before fixing the price of the final product It may be a welfare measure but certainty it is not charity provided by the employer to the employees It is an onerous legal obligation imposed on him.
Therefore, the substantial question of law which arise for consideration in this appeal is held and answered in the aforesaid manner. No merit in this appeal. Substantial question of low is answered in favour of the assessee and against the revenue.