2016 (6) TMI 1120

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..... GARG The present appeal is directed against the order of the Commissioner (Appeals) wherein the Commissioner (Appeals) has denied the cenvat credit of service tax paid on 'Outdoor Catering Services' on the ground that the same is not used directly or indirectly in or in relation to the manufacture of final product and therefore does not fall in the definition of 'input services'. Learned counsel .....

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..... (ii) Millipore India Ltd. Vs. CCE, Bangalore-II [2009 (236) E.L.T. 145 (Tri.-Bang.)] (iii) CCE, Delhi-III Vs. Suzuki Powertrain India Ltd. [2012 (27) S.T.R. 141 (Tri.-Del.)] (iv) CCE Vs. Millipore India P. Ltd. [2012 (26) S.T.R. 514 (Kar.)] In all these decisions cenvat credit on Outdoor Catering Service was allowed. In view of the settled position as held in the judgments cited above, I al .....

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