2009 (7) TMI 549 - AT - Service Tax

Cenvat Credit- outdoor catering services- Whether Cenvat credit of service tax paid on outdoor catering services in the canteen of the manufacturer is admissible. In the light of decision of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI held that credit is admissible.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that Cenvat credit of service tax paid on outdoor catering services in a manufacturer's canteen is admissible. The decision was based on a previous ruling by the Larger Bench of the Tribunal. The appeal against denying the credit was dismissed, and cross objections were also dismissed.