2009 (6) TMI 455 - AT - Service Tax

Cenvat Credit-Input service-outdoor catering services-whether the appellants are entitled to outdoor catering services? Commissioner (Appeals) in the light of the decisions of Larger bench in the case of CCE v. GTC Industries Ltd 2008 -TMI - 31592 - CESTAT MUMBAI held that the appellant entitled to cenvat credit. Held that- the ratio of the above said case applicable in the present case and appeal is allowed.

Summary

The appeal was filed against the order of the Commissioner of Central Excise (Appeals), Aurangabad regarding entitlement to Cenvat credit on service tax paid for outdoor catering service. The decision of CCE v. GTC Industries Ltd. was cited, where it was held that outdoor catering service qualifies as an input service for business, allowing Cenvat credit. The appeal was allowed based on this precedent.