2010 (7) TMI 736

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..... spondent states that the dispute in this case relates to eligibility in respect of input service tax credit on catering service used by the appellants in the manufacture of alternator and starter motor. He states that the respondents are eligible for such credit in view of the Larger Bench decision of the Tribunal in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum. - CESTAT).   .....

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..... in the case of Maruti Suzuki Ltd. (supra). For the detailed reasons stated therein and following the ratio of the Hon'ble Supreme Court's decision in Maruti Suzuki Ltd. (supra), it has been held that service tax credit in respect of catering service is not admissible in respect of manufactured goods. Following the ratio of the cited decision dated 18-6-2010 and for the detailed reasons stated the .....

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