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TMI Blog2011 (11) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment. I have examined the records and heard the learned DR representing the appellant. 2. The short question arising in appeal No.E/782/2009 is whether CENVAT credit on "outdoor catering services" availed by the respondent for supply of food in the factory canteen to their workers / employees during the period of dispute is admissible in terms of Rule 2(1) of the CENVAT Credit Rules, 2004, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on "group insurance service". In this respect also, learned DR has referred to the above judgment of the Hon'ble High Court. 3. On a perusal of the Hon'ble High Court's judgment, I find that the question of admissibility of CENVAT credit on "group insurance" as an 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004 was settled by the High Court in favour of the assessee. The presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal's Larger Bench decision in Commissioner Vs. GTC Industries Ltd. - 2008 (12) STR 468 (Tri.-LB). In the present appeal, the department admits that CENVAT credit was allowed on "outdoor catering service" in the case of GTC Industries Ltd. (supra) by a Larger Bench of this Tribunal. However, it is further submitted that, as the department has filed an appeal against the said decision, the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, they had employed more than 250 workers. Secondly, it has been submitted that the respondent has also to prove that the cost of supply of food to the workers was also included in the cost of production of excisable goods during the material period. Neither of these aspects is seen referred to in the appeal memo. The submissions of the learned DR amounts to raising questions of facts which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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