TMI Blog2009 (5) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the other by the assessee M/s. Cummins Generator Technologies India Ltd. Since both the appeals arise from the same Order-in-Appeal they are being decided together. 2. Brief facts of the case are that the appellants are engaged in the manufacture of AC Alternator and are availing Cenvat Credit facility of duty paid on inputs and capital goods. The appellants received a show cause notice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the course of arguments the learned Counsel for the appellants submits that as per Rule 2(f) of the Cenvat Credit Rules, 2004 input service means any service- i) used by a provider of taxable service for providing an output service; or ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice or not. The learned counsel relied on the Larger Bench decision in the case of CCE Mumbai V vs. GTC Industries - 2008 (12) STR 468 (Tri. LB) wherein it was held that outdoor caterer providing catering services is input service relating to business, accordingly Cenvat credit admissible. The learned Counsel further relied on Tribunal's decisions in the cases of Kaycee Industries Ltd. vs. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices were used in the factory - canteen for supply of food to the workers and that the cost of food so supplied formed a part of the cost of production of excisable goods. 6. I have gone through the records and find that I have not come across any pleadings as to the number of workers in the factory and as to whether the cost of supply of food in the factory - canteen formed a part of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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