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2019 (5) TMI 1996 - CESTAT ALLAHABADCENVAT Credit - input services - Outdoor Catering Services - HELD THAT:- The issue of availment of Cenvat Credit in respect of Outdoor Catering Services stands held against Appellant in their own case reported as M/S HINDUSTAN COCA-COLA BEVERAGES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, HAPUR [2019 (1) TMI 2033 - CESTAT ALLAHABAD] where it was held that the Cenvat Credit of Service Tax on Outdoor Catering Services is not available to the appellant and as such, denial of the same is upheld. The issue stands settled against them in their own case - the demand is confirmed - As regards the penalty, the same is set aside - appeal disposed off.
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