Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 660 - HC - Service TaxCenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250 employees - Held that:- Tribunal after relying on the decision of Bombay High Court in the case of CCE, Nagpur Vs Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] and Gujarat High Court in the case of Commr. of C.Ex., Ahmedabad-I Vs Ferromatik and Milacron India Limited [2010 (4) TMI 649 - GUJARAT HIGH COURT], has held that there is no law providing for catering service to qualify as input service only if number of employees exceed 250. Therefore, there is no reason to interfere with the view taken by the Tribunal. - Decided against the revenue
|