2013 (6) TMI 414

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..... period from December 2005 to December 2007 and January 2008 to December 2008 have been denied in the two Appeals No. E/79/2011 AND E/80/2011. Department took the view that this service cannot be considered as input service used in or in relation to manufacture of finished goods. Proceedings were initiated which culminated into confirmation of demand of Service Tax along with interest and impositio .....

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..... canteen services to staff under Factory Act, 1948. It was held that the provision of catering service is a statutory requirement and is indispensable for the manufacturer to run the factory and such service can be said to have been indirectly used in relation to manufacture of final product and therefore covered under the definition of input service. 4. The facts in the present cases are similar .....

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