TMI Blog2015 (10) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... outdoor catering service as decided by Larger Bench - Difference pointed out by Respondent not shown – Decided in favour of the Appellant. - C.M.A. (MD) No. 1603 of 2010 - - - Dated:- 3-2-2014 - A. Selvam and G. Chockalingam, JJ. Shri R. Parthasarathy and Lakshmi Kandan, for the Appellant. Shri B. Vijay Karthikeyan, Senior Standing Counsel for C.E. C., for the Respondent. JUDGM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax has been denied and the demand made in the show-cause notice has been upheld in order-in-original passed on 11-9-2008. Against the order passed in order-in-original an appeal has been preferred before the second respondent. On 25-2-2009, the same has been allowed. Against the order passed by the second respondent, appeal has been filed before the third respondent. The third respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of GTC Industries, which was not stayed and in taking a contradictory view without referring the matter to a Larger Bench? 4. The short point that involves in the present Civil Miscellaneous Appeal is as to whether in case of outdoor canteen facilities an assessee can utilize Cenvat credit facilities and especially with regard to payment of Service Tax? 5. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal-Mumbai) = 2012 (25) S.T.R. 73 (Tri.-Mumbai) (Semco Electric Private Limited v. Commissioner of Central Excise, Pune-I), the very same view has been expressed. 7 . From the divergent submission of authorities submitted by either side, the Court can easily discern the following settled aspects. (a) As per Larger Bench one can easily come to a conclusion that if outdoor catering servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide and if at all the Department wants to enforce their claim on the basis of the difference mentioned supra, the Department can very well start a new proceeding against the appellant. Since the view expressed by the Larger Bench has been followed in the present matter, the substantial questions of law settled on the side of the appellant are having substance. 9. In fine, this Civil Miscellaneo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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