2011 (2) TMI 24

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..... r fresh consideration - ST/675/2010 - Stay Order No.50/51 - Dated:- 28-2-2011 - Mr. M. VEERAIYAN, JJ. Shri V.S. Manoj, Adv., for the appellants Shri K. Balasubramanian, JDR, for the respondents Per: M. Veeraiyan, This is an appeal by the department against the order of the Commissioner (A) No. 06/2010 dated 09.07.2010, by which a demand of Rs. 40,490/- has been made after d .....

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..... Ultratech Cement Ltd. (cited supra) considered the specific issue of whether outdoor catering service can be held to be an input service when Factories Act mandates providing of canteen facilities when the number of workers employed in the factory was more than 250 and held that providing of outdoor catering service should be treated, in such a situation, as input service and extended the credit. .....

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