TMI Blog2017 (8) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... of out door catering services in canteens - Held that: - The invoices included by the appellant in their appeal memorandum do not appear to be of canteen services. The CA certificate produced by the appellant in their record also does not state that the said services were in respect of canteen facility. The decision in the case of GTC Industries Ltd. would be applicable only in respect of canteen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aju The appellant M/s. HR 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 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 01/04/2011. He argued in that circumstances, 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 inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra). To resolve opinion existing in the different benches of the 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 rela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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