2010 (12) TMI 981

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..... wherein input service credit on outdoor catering service was allowed by the lower appellate-authority to the respondent following the Larger Bench decision in the case of CCE v. GTC Industries Ltd. [2008] 17 STT 63 (Mum. - CESTAT) and in Appeal No. E/1154/10 the assessee is in appeal against the impugned order disallowing the availment of CENVAT credit of the service tax paid on the catering serv .....

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..... n of the Bombay High Court in Ultratech Cement Ltd. (supra) as the issue involved in these cases is interpretation of statute, no penalty is warranted against the assessee.   3. With this direction the matters are remanded back to the original adjudicating authority to quantify the amount of inadmissible input service credit as discussed above after giving a reasonable opportunity of hearing .....

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