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2014 (6) TMI 22 - AT - Central ExciseAvailability of credit of service tax paid on the outdoor catering service - Held that:- Though it is a fact that number of workers was one of the criteria for the Larger Bench to hold the services as input services but to make a distinction on the basis of reasoning adopted by the Larger Bench cannot be appreciated inasmuch as it is the ratio of the law declared by the Larger Bench which is applicable and not the reasoning. Apart from above, I also find that the Larger Bench held that the outdoor catering service is an input service irrespective of the fact that a subsidised food is provided or not or whether the cost of the food is given by the worker or by the factory catering service availed - Following decision of Paramount Communication Ltd. Vs. CCE [2013 (3) TMI 38 - CESTAT NEW DELHI] - Decided in favour of assessee.
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