Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 349 - AT - Service TaxCenvat Credit- outdoor catering service- The credit had been taken by the assessee on outdoor catering service which was used for supply of food to factory employees during the period January 2005 to September 2007. The lower authorities have held that outdoor catering service cannot be said to be an ‘input service’ within the ambit of this term defined under rule 2(l) of the CENVAT Credit Rules, 2004.In the light of the decision of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI, held that- It is for the original authority to verify the relevant facts so as to find out whether the Larger Bench decision in GTC Industries Ltd.’s case (supra) is applicable. In this view of the matter, I set aside the orders of the lower authorities and allow this appeal by way of remand, directing the original authority to adjudicate the case afresh.
|