2008 (1) TMI 29

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..... , 156/07 - A/108-113/2008-WZB/C-III(SMB) - Dated:- 18-1-2008 - Ms. Jyoti Balasundaram (Vice President) ORDER The issue in dispute in these three appeals is common and the appeals are, therefore, heard together and disposed of vide this common order. The Revenue is aggrieved by the finding of the Commissioner (Appeals) that output catering services provided in the factory of the respon .....

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..... lating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of input or capital goods and outward transportation upto the place of removal. 4. The catering/canteen services are neither used in or in relation to the manufacture or clearance of final pr .....

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