2010 (6) TMI 165 - CESTAT, CHENNAI

Outdoor catering service- The respondents in these cases have claimed credit of service tax paid on outdoor catering service claiming the same to be input service used in or in relation to various manufactured excisable goods. The original authorities have denied the credit of service tax paid on outdoor catering service utilized by the respondents mainly on the ground that the same was not used in or in relation to the manufacture of the finished excisable goods in the factories of the respondents. In the light of the decision of Maruti Suzuki 2009 (8) TMI 14 - SUPREME COURT OF INDIA case, requirement under CAS-4 on inclusion of cost of subsidy towards subsidized food and other fringe benefits in cost of production not a consideration for allowing credit on impugned service. food items supplied not inputs or finished goods in present case. Credit admissible only if service used in or in relation to manufacture of finished excisable goods and impugned service not satisfying such test.