2017 (8) TMI 897

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..... Johnson (India) are in appeal against denial of Cenvat Credit on outdoor catering services. 2. The learned Counsel for the appellant argued that the period covered in dispute is April 2007 to December 2011. He pointed out that in 2008, the Larger Bench of Tribunal in the case of Commissioner of Central Excise, Mumbai-V Vs. GTC Industries Ltd. - 2008 (12) STR 468 (Tri.-LB) clarified the issue as t .....

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..... umstances, the appellants are entitled to credit of the said tax paid, since the services were received during the period when the outdoor catering service was included in the definition of input. 3. Ld. AR relied on the impugned order. He brought to my attention the invoices produced by the appellant in their appeal memorandum. He pointed out that invoices do not seems to relate to the canteen s .....

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..... he Tribunal on the issue of credit on outdoor catering service availed in the canteen. In these circumstances, I find that the appellant could have held a bonafide belief that they are entitled to Cenvat credit on service tax paid in respect of canteen services. Thus, in so far as the Cenvat Credit on outdoor catering services relates to canteen services provided in the factory premises, extended .....

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