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2009 (4) TMI 145 - AT - Service TaxCenvat Credit – Input Service – held that - Larger Bench held that outdoor catering service was an ‘input service’ for the manufacturer inasmuch as the cost of supply of food to the employees formed a part of the cost of production of excisable goods in the factory. The learned Commissioner (Appeals) did consider the decision cited by the assessees, but in a manner which smacks of judicial indiscipline. - The impugned order shows that its author was mindless of this obligation, which conduct calls for deprecation. The adjudicating and appellate authorities in the department have got to scrupulously follow the binding judicial precedents for the sake of administering justice in their proceedings – credit allowed
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