2011 (11) TMI 236

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..... essee. - E/1190/2010 - - - Dated:- 16-11-2011 - MR. B.S.V. MURTHY, J Represented by: Shri R.Srova, A.R. for the Revenue. Per: Mr.B.S.V. Murthy: The facts of the case, in brief, are that during the period from October 2008 to March 2009, the appellants have wrongly availed the CENVAT Credit of Rs.,98,326/- on the expenses incurred towards services of outdoor catering .....

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..... to business or manufacture. Even though, the Larger Bench of the Tribunal in the case of CCE Mumbai Vs GTC Industries 2008 (12) STR 468 (Tri-LB), has held that outdoor catering services in the canteen of manufacturer is input service and credit is admissible, Revenue has filed appeal against this decision. 4. I have considered the submissions made by ld.Authorised Representative for the Dep .....

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