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2015 (3) TMI 1214 - CESTAT MUMBAI

2015 (3) TMI 1214 - CESTAT MUMBAI - TMI - Cenvat credit - service tax paid on outdoor catering service - period is from 2004-05 to 2008-09 - Held that:- input service has been defined under Rule 2 (l) of Cenvat Credit Rules, 2004 and the same as it stood at the relevant time included within the scope any service which was used in or in relation to the rendering of output service. Therefore, the appellant was rightly entitled for the Cenvat credit of the service tax paid on catering service. The .....

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ppellant - APPEAL No. ST/87803/14 - Dated:- 31-3-2015 - Mr. P. R. Chandrasekharan, Member ( Technical ) Shri.Manoj Chauhan, CA for appellant Shri.B K Iyer, Supdt. (AR), for respondent ORDER 1. The appeal is directed against Order-in-Original No.17/ST/RN/SCL/M-II/13-14 dated 28/02/2014 passed by Commissioner of Central Excise, Mumbai. Vide the impugned order, the learned lower appellate authority has denied Cenvat credit of service tax paid on outdoor catering service amounting to ₹ 12,92,4 .....

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efinition included in its scope any service used in or in relation to rendering the output service. Only with effect from 01/04/2011, out door catering service was excluded from the scope of input service. Prior to that, catering service was covered within the ambit of input service. He relies on the decision of the Hon ble High Court of Bombay in the case of CCE, Nagpur Vs. Ultratech Cement Ltd., - 2010 (20) STR 577 (Bom) and this Tribunal decision in the case of SKF Technologies (I) Pvt. Ltd., .....

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