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Resil Chemicals Pvt. Ltd. Versus Commissioner of Central Excise Bangalore

2016 (6) TMI 1120 - CESTAT BANGALORE

Cenvat credit - service tax paid on ‘Outdoor Catering Services’ - used indirectly in or in relation to the manufacture and activities related to business of manufacture - Held that:- in view of the settled position as held in the various judgments, c .....

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the Appellant Shri Mohd. Yusuf, AR For the Respondent JUDGEMENT Per: S.S. 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 Outdo .....

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at the Outdoor Catering Service was used indirectly in or in relation to the manufacture and activities related to business of manufacture and the same is eligible for cenvat credit as per the definition of input services in Rule 2(l) of the Cenvat C .....

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