TMI Blog2009 (5) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... redit to the appellants under rule 14 of the CENVAT Credit Rules, 2004 read with section 11A(1) of the Central Excise Act, 1944 on the ground that the service was not used in or in relation to manufacture of final product in the factory. In the light of the decision of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI, held that- In the present case, it appears, neither of the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.G. CHACKO, JUDICIAL MEMBER S.S. Hawaldar for the Appellant. K. Lal for the Respondent. ORDER 1. After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I proceed to deal with the appeal. 2. During the period April, 2007 to October 2007, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC of the Central Excise Act, 1944. The decision of the original authority was upheld by the Commissioner (Appeals). Hence the present appeal of the assessee. 3. The Counsel for the appellants submits that the issue is already covered in their favour by the Tribunal's Larger Bench decision in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum.). On this basis, he has prayed for allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the workers in the canteen was held to be an "input service" as defined under rule 2. Accordingly, CENVAT credit was allowed on that service to the assessee. In the present case, it appears, neither of the lower authorities had occasion to record any finding as to whether the cost of supply of food formed part of the assessable value of the final products. Even the memo of appeal before me is si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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